discretionary accruals中文是什么意思
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用"discretionary accruals"造句"discretionary accruals"怎么读"discretionary accruals" in a sentence
中文翻译手机版
- 操控性应计利润
- 应计项目
- "accrual"中文翻译 n. 增加,增殖;增加物;增加额。
- "accruals" 中文翻译 : (应计项目):尚未记录的收入或费用。; 权责发生额; 应计项目
- "discretionary" 中文翻译 : 可自行选用的; 可自行酌定的; 可自由支配的; 任意的; 随意的; 无条件的; 选择的; 有决定权的; 自行决定的; 自行斟酌的
- "accruals basic" 中文翻译 : 权责发生制,应计制
- "accruals concept" 中文翻译 : 权责发生原则
- "accruals listing" 中文翻译 : 应计项目挂牌
- "non-accruals" 中文翻译 : 不计息的
- "sundry accruals" 中文翻译 : 杂的应计项目
- "tax accruals" 中文翻译 : 应计税金; 应计税款
- "wage accruals less disburses" 中文翻译 : 应付工资减去现款支付的工资
- "discretionary - obligatory" 中文翻译 : 自由决定的
- "discretionary account" 中文翻译 : 全权代客买卖账户;全权委托户口; 全权代客投资户口; 全权管理帐户; 全权客户; 任意帐户; 委托帐户; 自行决定的帐户; 自有支配的账户/客户
- "discretionary act" 中文翻译 : 任意决定行为
- "discretionary appropriation" 中文翻译 : 任意盈余指拨
- "discretionary array" 中文翻译 : 随意阵列
- "discretionary benefit" 中文翻译 : 酌情发放的福利
- "discretionary budget" 中文翻译 : 弹性预算
- "discretionary choices" 中文翻译 : 任意选项
- "discretionary circumstances" 中文翻译 : 酌定情节
- "discretionary controls" 中文翻译 : 自由选定控制
- "discretionary cost" 中文翻译 : 决策差别成本; 任意性成本,自定成本
- "discretionary costs" 中文翻译 : 选择成本; 自定的成本, 选择性成本; 自行的酌定的成本; 自由处理成本
- "discretionary dependencies" 中文翻译 : 自由依赖关系
- "discretionary funds" 中文翻译 : 任意资金; 自主资金
- "discretionary grant" 中文翻译 : 酌情补助金
例句与用法
- Empirical results show that time lag is significant negatively associated with the magnitude of discretionary accruals and long - term investment
此外,裁决性应计项目程度越高或公司转投资比例越高者,会导致公司延迟申报其财务报告。 - How to derive discretionary accruals from earnings is the key in detecting earnings management . it is not possible to observe earnings management directly . therefore , prior research has used a number of accounting accrual measures to detect earnings management
公司对外报告净利润由现金流量和应计利润两个部分组成,应计利润可进一步拆分为操控性应计利润和非操控性应计利润。 - In the sample of auditor change firms in 2001 and 2002 , we find the discretionary accruals are significant decreasing during the last year with predecessor auditor and generally significant increasing during the first year with successor
本文以2001年和2002年发生审计师变更的上市公司为研究样本,发现在审计师变更的前一年,变更公司的可操纵应计利润显著降低,而在变更当年,可操纵应计利润却显著提高。 - Our hypothesis in this essay is that public companies will increase total accruals in the period t | , to and t | , while decrease in the period 2 - net income consists of cash flows from operations and total accruals that can be divided into discretionary and non - discretionary accruals
本文的研究假设就是上市公司在配股前一年、当年和后一年将会通过营运资金项目调高应计收益,而在配股后第二年则会调低应计收益。 - Of all the above models , it is only the jones and modified - jones models who introduce the change of environment to the estimation of non - discretionary accruals , and who derive effectively discretionary part from total accruals . using a sample of 87 non - financial companies from shanghai stock exchange , we found empirical evidence showing the link between share allotment and earnings management
在估计非操控性应计利润的众多模型中,只有琼斯模型和修正的琼斯模型明确地将经济环境的变化引入了对非操控应计利润的估计,并且只有它能很好地从应计利润总额中分离出已经受到人为管理的应计利润。 - Based on it , the paper built 3 hypotheses : ( 1 ) the companies treated special are likely to make income increasing accruals ; ( 2 ) they use discretionary accruals items to manage earnings ; ( 3 ) they are like to utilize current accruals to arrive at the goals . it is knew that the accounting standard of cash flow statement began at 1998 and we only can got the data from 1998 , so the paper tested 31 companies as statistical samples by three different models , which are the deangelo model , industry model one and industry model two
为此,论文仅以其中的31家摘帽st公司为样本,按照实证研究的方法,首先建立了三点假设| : 1 、摘帽st公司在摘帽当期会作出调高利润的应计会计处理; 2 、摘帽st公司主要通过调整主观应计利润项目达到盈余管理的目的; 3 、摘帽st公司会利用流动性应计项目进行盈余管理。
相关词汇
discretionary 中文, accrual of investment income 中文, discretionary hyphen 中文, discretionary wiring 中文, discretionary benefit 中文, discretionary integration 中文, discretionary measures 中文, discretionary interconnections 中文, discretionary array 中文, discretionary access control list 中文, discretionary account 中文, discretionary account agreement 中文, discretionary account operation 中文, discretionary account transaction 中文, discretionary act 中文, discretionary appropriation 中文, discretionary array method 中文,
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