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。
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。
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。
Understand how accruals affect the financial statement.
了解应计基础如何影响财务报表。
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。
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 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。
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。
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。
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。
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。
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