操控性应计利润的英文

• discretionary accruals

• "操"英文翻译    hold; grasp
• "控"英文翻译    accuse; charge
• "性"英文翻译    nature; character; dispositi ...
• "应"英文翻译    answer; respond to; echo
• "计"英文翻译    count; compute; calculate; n ...
• "利润"英文翻译    profit
• "应计利润" 英文翻译 :    accrued profits
• "操控性" 英文翻译 :    handling
• "应计利息" 英文翻译 :    accrd.int accrued interest; accredited investors; accrual of interest; accrued bond interest; accured interest; interest accrued
• "应计利益" 英文翻译 :    accounts profits
• "操控性工作者" 英文翻译 :    pimp
• "机动性，可操控性" 英文翻译 :    manoeuvrability
• "估计利润" 英文翻译 :    appraisal profit; estimated profit
• "会计利润" 英文翻译 :    accounting profit
• "累计利润" 英文翻译 :    accumulated profit
• "累计利润税" 英文翻译 :    accumulated profit tax
• "预计利润" 英文翻译 :    anticipated profits; anticipation of profit
• "应付应计利息" 英文翻译 :    accrued interest payable
• "应收应计利息" 英文翻译 :    accrued interest receivable
• "支付应计利息" 英文翻译 :    pay the interest accrued
• "累计利润净额" 英文翻译 :    net accumulated profits
• "累计利润；累积利润" 英文翻译 :    accumulated profits
• "预计利润，预列利润" 英文翻译 :    anticipated profit
• "应计利息,推算利息" 英文翻译 :    imputed interest
• "应计利息的期间" 英文翻译 :    period of accrual of interest

• 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。
• 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。