accruals单词基本解析：

n.获利( accrual的名词复数 ); 利息; 自然增长; 自然增长物
n. 权责发生额名词accrual的复数形式
n.获利( accrual的名词复数 )；利息；自然增长；自然增长物

accruals变化用词：

accruals英英释义：

名词 accrual:

the act of accumulating

同义词：accumulation, accrual, accruement

accrualn.the act of accumulating

同义词：accumulationaccruement

accruals中文词源：

accruals用法和例句：

accruals

When China in 1994 proclaimed the adoption of the Western accounting system, the switch from the cash basis to the accrual basis was the heart of the change.

1994年中国的会计制度“向世界并轨”指的主要就是弃现金基础、采权责基础。

The accrual that generation stocks after August 15 just is 5% .

8月15日以后存入产生的利息才是5%。

Jones model, modified Jones model and KS model (Kang-Sivaramakrishnan model) are primary total accruals models.

Jones模型、修正Jones模型和KS模型是主要的总应计利润模型。

The estimated coefficients on cash flows in the B-share regressions are 2.2 for the PRC accrual model and 2.1 for the IAS model.

PRC应计项目模型的B股现金流量的估计系数为2.2，IAS模型为2.1。

"Once achieve client number growth, alibaba has brought into long-dated accrual bursa became medium.

“一旦实现客户数增长，阿里巴巴就已经把远期收益纳入囊中了。”

"Double happiness " a few before 1996 company gross error: (one) add investment item newly blindly, corrupt beg ocean greatly, faint form a complete set, accrual procrastinates..

“双喜”公司1996年之前的几个重大失误：（一）盲目新增投资项目，贪大求洋，无力配套，利息拖...

"Outdoors advertisement is the industry with very high profit, also be an accrual of the government, so cannot true one knife is cut.

“户外广告是利润很高的行业，也是政府的一块收益，所以不可能真的一刀切。”

One part can share the stock market, buy enterprise bond, investment praedial seek increase accrual to wait.

一部分则可参与股市、购买企业债券、投资不动产寻求增加收益等。

This next stage will be less spectacular, thanks to accrual accounting, in which loan losses are realised gradually and offset by reserves.

下一个时期可能并不会很惊人了，因为权责发生制，这可以使贷款损失被逐渐认清而且会被用储蓄来抵消掉。

Don't worry. The accrual will be included in the compensation.

不用担心，补偿里面会包括利息。

I use discretionary accruals as proxies for audit quality and industry specialization is measured in terms of both audit firm market share in an industry and auditor market share in an industry.

与任期及其交互作用对于查核品质之影响，其中以裁决性应计数作为查核品质之代理变数，并同时采用会计师事务所及合夥会计师在特定产业之市场佔有率

The only meaningful difference between the two contracts is that mark-to-market accounting is required for derivatives whereas standard accrual accounting is required at BHAC.

两份合约唯一真正的不同是，衍生品用的是以市值计算价格，而BHAC要求用标准应计会计规则。

This research mainly is inquire into Taiwan listed companies, making use of discretionary accruals, real activities and diversification to manage earnings while facing to loss in business threshold.

中文摘要本研究主要系探讨国内上市公司，面临亏损门槛时，利用裁决性应计项目、实质交易操作、转投资行为进行盈馀管理之情形。

To arrive at cash flows from operations, we must convert the accrual figures(revenues, expenses and etc.) in the income statement to the cash inflows and outflows on the cash basis, which are disclosed on the statement of cash flows.

为了计算出经营活动的现金流量,我们必须把应计基础的损益表上的数字(收入、费用等)转化为在现金流量表中列示的现金基础的现金流入和现金流出。

Why to say to be equal to limit cost in limit accrual is profit of the company on this the biggest?

为什么说在边际收益等于边际成本这一点上企业利润是最大的?

Compere: the netizen grows network advertisement strong most a when be benefited, what business to still have the likelihood because this accrual?

主持人：网络广告是不是网民强劲增长最受益的一块，还有哪些业务可能因此收益？

We suggest repurchases with frequent high discretionary accruals being motivated by the stock price manipulation.

主要研究发现，如果买回库藏股公司的裁量性会计应计项目偏高，该公司就不能获得正的长期股票报酬。

Buy the fund with some of better gains, year accrual controls in 20-30% .

买些收益较好的基金，年收益在20-30%左右的。

Understand how accruals affect the financial statement.

了解应计基础如何影响财务报表。

Rayburn, J., and Stefanie Lenway, 1992. An Investigation of the Behavior of Accruals in the Semiconductor Industry: 1985-1986, Contemporary Accounting Research, Vol. 9: 237-251.

亚当?斯密.1997.国民财富的性质和原因的研究（1776）.北京：北京商务印书馆。

Look from accrual angle only, did not change acting reason, netease can not give blizzard bring more profit.

仅从收益角度看，没有更换代理的理由，网易并不能给暴雪带来更多收益。

Whether does bribery behavior happen, depend on the anticipation of bribee bribee accrual and the comparison that expect cost.

从经济学的角度看,商业受贿行为是受贿者追求自身利益最大化的理性选择。受贿行为是否发生,取决于受贿者的预期收益和预期成本的比较。受贿的预期收益与受贿收益不同。

Measure cost in the round objectively to evaluate accrual thereby, reduce sale cost thereby, raise the market to invest redound.

从而客观全面地衡量成本评估收益，从而降低营销成本，提高市场投资回报。

The limit accrual that from inside this concept extend the meaning comes out and limit cost are to show the company raises or the accrual of the last unit mixes reductive cost.

从这个概念中引申出来的边际收益和边际成本是指企业增加或减少的最后一个单位的收益和成本。

They express to suspect to network poineering foreground and accrual mostly, think development is at present immature.

他们大多对网络创业前景和收益都表示怀疑，认为目前发展并不成熟。

In accounting terminology, the income statement is prepared using the "accrual basis", not the outdated "cash basis".

以会计术语来说，损益表是根据“权责基

In accounting terminology,the income statement is prepared using the "accrual basis",not the outdated "cash basis".

以会计术语来说，损益表是根据“权责基础”编制的，以现金收入及支出为准的“现金基础”早就被淘汰了。

The target of business enterprise is an existence, development and accrual, this the problems of several all have an inseparable relation with finance management.

企业的目标是生存、发展和获利，这几个方面的问题都与财务管理有着密不可分的关系。

The bookkeeping standard currency is RMB, adopting the internationally common accrual system and debt-credit bookkeeping method.

会计以人民币为记帐本位币,采用国际通用的权责发生制和借贷记帐法记帐。

What accountant accrual cannot measure company economy value is fluctuant.

会计收益不能衡量公司经济价值的变动。

But overall and character, the median multiple of network game company is only 2008 not plan accrual, duty, the gain before depreciation and amortize (7 times of EBITDA) .

但总体而言，网络游戏公司的中值倍数仅为2008年未计利息、税项、折旧及摊销前盈利(EBITDA)的7倍。

But greater fluidity does not mean a company to be issued OK and simply new and the attenuant effect that takes no account of pair of existing partner accrual.

但更大的流动性并不意味着公司可以简单地发行新股而不考虑对现有股东收益的稀释效应。

Regard the commerce of imprest cost as mode, "Give delay income " be regarded to be Alibaba all along the crucial index of prospective accrual.

作为预付费的商业模式，“递延收入”一向被看作是阿里巴巴未 来收益的关键指标。

Depositor stocked the accrual of the breed of deposit deposit place of the bank later on August 15, 2007, uniform by the tax rate of 5% plan impose individual income tax.

储户在2007年8月15日以后存入银行的储蓄存款所孳生的利息，一律按5%的税率计征个人所得税。

Public sector reporting is a spectrum between cash accounting and accrual accounting. Governments around the world adopt a variety of reporting practices along this spectrum.

公共部门的报告涵盖了现金帐和利息账，世界各地的政府在这方面采用不同的报告方法。

G/L accountant Job Responsibilities: 1 Post all general ledger account accruals as scheduled according to the ac...... ...

公司名称：易诚合投资咨询（上海）有限公司工作地点：浙江省杭州市发布时间：2009-3-23

Accountabilities: -Maintain daily and monthly GL entries including accruals and adjustments -Working closely wit...... ...

公司名称：汉高（中国）投资有限公司工作地点：其他发布时间：2009-6-13

A more important result of the accruals convention relates to cases where a company buys goods of significant value that are not to be used up in the current year.

公司购置的高价值的物资,当期未计提完毕,这对赢利会是一个比较重要的结果.

The company shall implement double entry(debit entry and credit entry) and accrual basis in Accounting.

公司采用国际通用的权责发生制和借贷记帐法记帐。

The generally accepted accounting principles (GAAP) require that a business use the accrual basis.

公认会计原则要求企业采用权责发生制。

The accrual after June 8 increases to add money 120 thousand.

六月八日后利息增加到加币12万。

Be being run about the capital of enterprise annuity is doing by insurance company, doing technically still by bank public figure, give a company in operational course annual the assurance of accrual?

关于企业年金的资金运作是由保险公司在做，还是专门由银行人士在做，在运作的过程中是不是给企业每年收益的保证?

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

其他應付款項及應計費用的帳面值與其公平值相約。

Accrual stores according to individual account computation of method of frontal accrual calculation.

利息按照个人帐户储存额利息计算办法计算。

Accrual is the defray that happens to acquire operation result place, ought to deduct, so accrual supports tax is not income tax not plan the reason that enters cost.

利息是为取得经营成果所发生的支出，应当扣除，所以利息抵税不是所得税不计入成本的原因。

Levy expresses, wei Wangdi predicts 2009 its EBITA(not plan accrual, duty, the profit before depreciation and amortize) amplitude will exceed 4.9% 2008.

利维表示，维旺迪预计2009年其EBITA(未计利息、税项、折旧及摊销前的利润)增幅将超过2008年的4.9%。

Maturity is how many days, if exceed formulary day,number should pay tax of how many accrual.

到期日是多少天，假如超过规定的天数要交多少利息税。

The financial reports of the to-be-listed business units must be converted from cash-basis to accrual basis according to international accounting standards.

即将上市的经营单位的财务报告必须根据国际会计准则从现金制转为应计制。

Accuser thinks the accused negligence examines obligation, upload work in order to share accrual temptation netizen, fasten collective tort.

原告认为被告忽视审查义务，并以分享收益诱惑网友上传作品，系共同侵权。

A type of CMO bond, also called a Z bond.A Z bond (also called an accrual bond) is a type of bond used in some CMOs.

又称Z债券，是担保抵押债券的一个分类，通常以远远低于面值的价格出售。

Furthermore, we find the magnitude of income-declining accruals is positively correlated with reporting lag.

另外，本文也发现公司调低利润的幅度与年报延迟公布的时间呈现出正相关的关系。

Can use only, can use commercial loan only when you buy the 2nd flatlet, accrual borrows money than accumulation fund slightly tall.

只可以使用一次，当你购买第二套房时只能采用商业贷款，利息比公积金贷款略高。

The bookkeeping practice of recording sales and expenses only when cash is actually received or paid out, as opposed to accrual basis.Also called cash method of accounting.

只有在收到和付出现金时才记录销售收入和费用的记账制度，与应收应付制（借贷记账法）相反。

Valid on electronic ticket. Ticket Validity: 7 days (Q-Class). Not eligible for KrisFlyer mileage accrual.

只适用于电子机票.机票有效期:7天(机票级别代号为Q).可积飞哩.

Valid on electronic ticket only. Ticket Validity: 14 days, “Q” class not eligible for FFP Mileage Accrual (“SQ - W / MI - B” class eligible for FFP Mileage Accrual).

只适用于电子机票；机票有效期:14天，机票Q不可累积飞行哩数(“SQ-W/MI-B”可累积飞行哩数)。

Valid on electronic ticket only. Ticket Validity: 14 days, “Q” class not eligible for FFP Mileage Accrual (“ W” class eligible for FFP Mileage Accrual).

只适用于电子机票；机票有效期:14天，机票Q不可累积飞行哩数(“W”可累积飞行哩数)。

Valid on electronic ticket only. Ticket Validity: 5 days. Booking Class: Q or N (not eligible for FFP Mileage Accrual). Surcharge for W class (eligible for Mileage): HK350/person PER WAY.

只适用于电子机票；机票有效期:5天。机票级别代号为Q或N(不可累积飞行哩数)。级别代号W(可累积哩数)附加费为每位每程HK$350)。

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。

A joint venture shall adopt the internationally accepted accrual system and debit and credit bookkeeping method to keep accounts.

合营企业会计采用国际通用的权责发生制和借贷记账法记账。

The debit and credit method, as well as the accrual basis of accounting, shall be adopted as the methods and principles for keeping accounts.

合营公司采用借贷记账法和权责发生制记账。

The accounting of the joint venture company shall adopt the internationally used accrual Basis and debit and credit accounting system in their work.

合营公司采用国际通用的权责发生制和借贷记帐法记帐。

In the meantime, "Old man " Jiang Hui presents as leading role " astral stone series " also come true 1% to of 5% accrual.

同时，“大佬”江晖领衔的“星石系列”也实现1%至5%的正收益。

As usual as in the most countries, China"s financial accounting system is based on accrual system and historic cost system.

和世界上大多数国家一样,我国的企业会计制度要求公司制企业以权责发生制和历史成本制为基础核算经营成果。

Because the existence of Baidu makes actually Internet music this very big market, record business cannot get accrual almost.

因为百度的存在实际上使互联网音乐这个很大的市场，唱片商几乎得不到收益。

Accordingly, investment compensation, emigrant compensation and accrual share the basic intention that made interest of water conservancy project coordinate.

因此,投资补偿、移民补偿与收益分享构成了水利工程利益协调的基本内涵。

Accordingly, if nearly 7 days of yield are same, not imply everyday every 10 thousand accrual also are met same.

因此，假如近7日收益率一样的话，并不意味天天的每万份收益也会一样。

So, discretional accruals is used to measure audit quality of Big Four auditors in China.

因此，本文使用可操纵性应计项目来衡量国际四大在中国的审计质量。

So， discretional accruals are used to measure audit quality of the big auditing firms in China.

因此，本文使用可操纵性应计项目来衡量大规模事务所在中国的审计质量。

Chinese academia mainly used aggregate accruals models and frequency distribution approach to study the issue of earnings management.

国内目前主要运用总体应计模型和频率分布方法进行盈余管理研究。

In the Default fixed costs accrual box, click the accrual method that you want to apply to all new tasks in this project.

在“默认固定成本累算”框中,单击要应用到此项目中的所有新任务的累算方法。

Last year first quarter, IAC profit 52.8 million dollar, or every accrual 38 cent, entered the operation income after this company is torn apart when chronometer nevertheless.

在去年第一季度，IAC利润5280万美元，或每股收益38美分，不过当时计入了该公司分拆后的运营收入。

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。

Under the accrual basis it needs to record revenue in the period in which it is earned and to record expenses in the period in which they are incurred.

在应计制会计制度下，需要在收益赚得期间记录收益，在费用发生的期间记录支出。

Under the accrual principle, revenues are recognized in the pe-riod in which they are earned when goods are sold or services are rendered, rather than when cash is received; expenses are recognized when they are incurred.

在权责发生制下，收入是按照它在实际发生的期间，而不是实际收取现款的期间登记入账；费用是在它实际发生的期间，而不是实际支付现款的期间登记人账。

Voluntary contributions recorded on the accrual basis under certain conditions.

在某些条件下按权责发生制记录自愿捐款。

In the time of knowledge economy, Human Resource has become the more important headspring of the value accrual than the goods and materials resource once again to both the innovation of knowledge and the use of high technology result.

在知识经济时代,无论是知识的创新,还是高科技成果的应用,人力资源再次超越物资资源成为价值增值的主要源泉。

At period end an accrual list is developed for only "received" items and services and submitted to Accounting.

在阶段末仅就所已收的物品和服务整理出一份目录并交给会计部。

If can pass free music to affect more customer, arrive at the word of more crowd thereby, final this kind of accrual can magnify.

如果可以通过免费音乐影响更多消费者，从而抵达更多人群的话，最终这种收益就会放大。

Academic studies have viewed accruals (or unexpected accruals) as more susceptible to earnings management than operating cash flows (see Healy and Wahlen (1999)).

学术研究认为应计项目（或意外的应计项目）比经营性现金流量更容易受到盈馀管理。

To consumer, inform against or litigant accrual whether prep above nonfeasance?

对于消费者而言，举报或者诉讼的收益是否高于不作为？

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