应计项目

Discrete view regards every interim as a discrete accounting period and accounting polices, principle of confirmation and measurement adopted in compiling interim financial report are consistent with that of annual report, and so are applied accounting estimate, cost distribution and treatment of accrued items, etc.

独立观是将每一中期视为一个独立的会计期间，中期财务报告中所采用的会计政策和确认与计量原则与年度财务报告相一致，其中所应用会计估计、成本分配和应计项目的处理等也与年度财务报告相一致。

Examples areaccounts payable, notes payable, the current portion of long-term debt ,and various accrued items such as salaries payable and taxes payable.

应付帐款、应付票据、长期债务的当期分摊额，以及诸如应付工资和应付税款等种种应计项目都是流动负债。

While integral view regards every interim as part of annual accounting period, an integral part of the entire accounting year, but not as discrete accounting period; accounting estimate, cost distribution and treatments of various deferrals and accrued items applied in interim financial report shall take into account cost and expenses to be incurred in the whole year, which shall be distributed to various interims based on annual estimated activity level.

国际会计准则和我国会计准则基本采用的是"独立观"。"一体观"是将每一中期视为年度会计期间的有机组成部分，是会计年度整体不可分割的一部分，而不是独立的会计期间，中期财务报告中应用的会计估计、成本分配、各递延和应计项目的处理必须考虑到全年将要发生的成本和费用，需要以年度预计活动水平为基础分配至各个中期。

Examples are accounts payable notes payable the current portion of long-term debt and various accrued items such as salaries payable and taxes payable.

应付帐款、应付票据、长期债务的当期分摊额，以及诸茹应付工资嘿ⅵ付税款等种种应计项目都是流动负债。

Examples are accounts payable, notes payable, the current portion of long-term debt, various accrued items such as salaries payable taxes payable.

应付帐款、应付票据、长期债务的当期分摊额，以及诸如应付工资和应付税款等种种应计项目都是流动负债。

It's acknowledged that most of the listed companies in China manage earnings to meet the requirements on rights offering. The study on this field focuses on dividing nondiscretionary accruals from discretionary accruals.

目前国内学术界普遍认为，为了获得配股权，上市公司存在盈余管理行为，这方面的研究主要集中于分离操控性应计项目。

Under certain circumstances, such leave which remains untaken as at the statement of assets and liabilities date is permitted to be carried forward and utilised by the respective employees

就有关雇员於年内获得及结转的该等有薪年假的预计日后成本乃於结算日列作应计项目。

Stock prices overweighting the role of accrual persistence, is a local manifestation of a global phenomenon.

Accrual Anomaly；Sloan 1996）是全球性现象的一种地区性表现（在美国市场，市场投资者高估应计项目的持续性）。

This paper finds stock prices overweight accruals in general, with accruals overweighting occurring in countries with a common law relative to a code law tradition.

实证结果显示，股价对於应计项目过度反应的现象普遍而言存在於北美和欧洲地区，不过集中发生於有著不成文法之法律传统的国家。

While integral view regards every interim as part of annual accounting period, an integral part of the entire accounting year, but not as discrete accounting period; accounting estimate, cost distribution and treatments of various deferrals and accrued items applied in interim financial report shall take into account cost and expenses to be incurred in the whole year, which shall be distributed to various interims based on annual estimated activity level.

国际会计准则和我国会计准则基本采用的是&独立观&。&一体观&是将每一中期视为年度会计期间的有机组成部分，是会计年度整体不可分割的一部分，而不是独立的会计期间，中期财务报告中应用的会计估计、成本分配、各递延和应计项目的处理必须考虑到全年将要发生的成本和费用，需要以年度预计活动水平为基础分配至各个中期。

The split between the two groups can hardly be papered over.

这两个团体间的分歧难以掩饰。

This approach not only encourages a greater number of responses, but minimizes the likelihood of stale groupthink.

这种做法不仅鼓励了更多的反应，而且减少跟风的可能性。