accruals
n. 獲利( accrual的名詞複數 ); 利息; 自然增長; 自然增長物
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.
...the accrual of funds used during construction.
建設過程中資金的累積
...an accrual method of accounting.
會計學中的應計法
The forward - looking modified Jones model is used in figuring out the accruals.
在實證過程中,採用了 前瞻性 修正的瓊斯模型來估計操縱性應計部分.
Understand how accruals affect the financial statement.
瞭解應計基礎如何影響財務報表.
This paper examines how accruals affect the accounting conservatism in each firm life cycle stage.
本文探討了企業生命週期、應計特徵和會計穩健性之間的相互關係.
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模型是主要的總應計利潤模型.
So, discretional accruals is used to measure audit quality of Big Four auditors in China.
因此, 本文使用可操縱性應計專案來衡量國際四大在中國的審計質量.