... *accrual basis accounting 权责发生制会计；应计制会计 *accruals 权责发生额；应计收支额 *accruals for interest 应付利息 ...
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accruals listing 应计项目挂牌 ; 应计项目列表
Tax Accruals 应计税金 ; 应计税款
accruals concept 权责发生制
sundry accruals 杂的应计项目 ; 各项应计费用
non-accruals 不计息的
discretionary accruals 操控性应计利润 ; 操纵性应计利润
total accruals 应计项目 ; 应计利润 ; 总应计利润
abnormal accruals 应计利润 ; 异常应计数 ; 异常应计项目
normal accruals 正常应计
Firstly, our measure of earnings quality is based on abnormal accruals.
首先,以非正常性应计利润为基础对盈余质量进行度量。
参考来源 - 企业盈余质量评价的实证研究This improvement was realized by the two components of earnings: accruals and cash flows.
这种提高是同时通过会计盈余的组成部分——应计项目和现金流量项目来实现的。
参考来源 - 收益平滑、预测能力与市场反应The evidence shows that counter-balance does improve the reliability of accruals traded with the largest shareholder group, and only through this effect,does counter balance improve the reliability of RPAs as a whole.
结果发现股权制衡能够显著提高与第一大股东阵营之间会计应计的可靠性,并且仅仅通过这种作用,股权制衡提高了关联方应计整体的可靠性。
参考来源 - 股权制衡如何影响经营性会计应计的可靠性？·2,447,543篇论文数据，部分数据来源于NoteExpress
N-COUNT In finance, the accrual of something such as interest or investments is the adding together of interest or different investments over a period of time. 积累 [商业]
After an employee has 25 years of service, there is no further accrual of benefits.
在一位雇员工作了25年之后，就没有更多的补助积累了。
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。
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