Understand how accruals affect the financial statement.

了解应计基础如何影响财务报表。

Are accruals based on outstanding capex purchase orders?

利润是否基于所有未结算的资产采购订单？

Enter bonus accruals based only on completion of years of service.

仅根据实际任职年数输入应计奖金。

Interest will get accruals if you keep your money in a savings account.

把钱存在储蓄账户里就会生息。

This is a practical working out of the accruals convention met in Chapter 4.

这是一项实际工作，它超出了第4节自然增长惯例的内容。

The carrying amount of other payables and accruals approximates to its fair value.

其他应付款项及应计费用的帐面值与其公平值相约。

Graphical example of the Deferred Retention Bonus Plan accruals and payouts on next page.

6递延留任奖金计划收益和支出的图例在下一页。

The persistence of earnings from cash flow is greater than that of earnings from accruals.

现金流量所产生的会计盈余的持久性要大于会计应计量所产生的会计盈余的持久性。

The forward-looking modified Jones model is used in figuring out the discretionary accruals.

在实证过程中，采用了前瞻性修正的琼斯模型来估计操纵性应计部分。

This is because most countries require companies to comply with the accruals basis of accounting.

这是因为大多数国家要求企业必须遵守权责发生制会计。

This article studies earnings management of accruals and earnings persistence on public companies.

本文对我国上市公司应计项目盈余管理与盈余持续性进行研究。

Therefore, the national accounting firms should improve the audit quality about discretional accruals.

因此，我国会计师事务所应该提高操控性应计利润的审计质量。

The corporate governance structure and the operating condition have grate influence on accruals quality.

公司管理层操纵盈余管理的动机和程度都将对应计利润质量产生影响。

This article also shows companies with bigger size and higher ROE are associated with less discretional accruals.

研究还发现资产规模小的公司和盈利能力差的公司更可能从事盈余管理。

Secondly, according to information asymmetry and offsetting accruals earnings, it puts forward two opposing hypothesis.

然后根据信息非对称理论和抵消应计利润理论提出两相互对立的假设；

The company accruals have the impact on the possibility of being issued modified auditing opinion about its financial reports.

公司应计利润对其财务报告被出具非标准无保留审计意见的可能性具有影响。

Finance shall maintain a spreadsheet (updated monthly) that details every eligible employee's Deferred Retention Bonus Plan accruals.

7财务应保留详细说明每位各格雇员的递延留任奖金计划收益的电子数据表(每月更新)。

Empirical research design on earnings management includes aggregate accruals models, specific accrual models and frequency distribution approach.

盈余管理实证研究方法主要包括总体应计模型、特定应计模型和频率分布方法。

Accruals: Revenues and expenditures recognized as earned or incurred and recorded in the financial statement of the periods to which they relate.

应记项目，应计收支额：已认定并记入相应时期财务报表的收到或发生的支出…

Discretionary accruals are very important accounting earnings data, which can reflect information of the stock market and company's potential economic worth.

可控应计利润是非常重要的会计盈余数据，能够反应证券市场的信息和公司潜在的经济价值。

Accruals allow managers to communicate their private and inside information and thereby improve the ability of earnings to reflect underlying economic value.

应计项目经理沟通自己的私人和内部信息，从而提高盈利能力，以反映潜在的经济价值。

Audit problems can be gauged by factors like the size of the discretionary accruals that firms are allowed to make and the frequency with which accounts are restated.

审计问题可以通过会计师事务所能容忍的会计估计的规模大小，会计账目的重述频率等因素来衡量。

Listed Companies in China have strong incentive to manage earnings upward by altering discretionary accounting accruals to gain the rights issues and raise stock prices.

为了获得配股资格和提高配股价格，上市公司具有通过调整异常应计利润来提升报告盈余的强烈动机。

The result shows that the listed companies audited by "Top 4" have lower discretional accruals and more significant relationship with stock return and future profitability.

与国内会计师事务所相比，“四大”中国合作所审计的公司的操控性应计利润较低，并与股票回报率、未来收益之间的关系更为显著。

Then, in the first pay period of the following month, you can reverse those accruals by selecting the Reverse Accruals check box and leaving the Accrual Percent field clear.

然后，在下个月的第一个支付期间，通过选中转回应计额复选框并将应计百分比字段留为空白可以转回应计额。

Past research focuses on the information content of accounting earnings and cash flow or the information content and prediction ability of stock returns, cash flow and accruals.

以往的研究均着重于会计盈余与现金流量间之信息内涵或者股票报酬、现金流量与应计项目间之信息内涵与预测能力。

You might be overworked but a constant robotic focus on processing accruals, mail-merging letters or whatever other fun tasks your job involves can be a tad off-putting for future soulmates.

你可能最近忙得焦头烂额，但是象个机器人似的无休无止地专注于处理权责发生额，阅读合并了几份邮件的信件或者是忙于其他工作涉及的有趣任务只会防碍你结识未来的人生知己。