accruals是什么意思？

accruals

英[ə'kru:əlz] 美[ə'kruəlz]

• n. 获利( accrual的名词复数 )，利息，自然增长，自然增长物；

例句

• So, discretional accruals are used to measure audit quality of the big auditing firms in China. 因此, 本文使用可操纵性应计项目来衡量大规模事务所在中国的审计质量.
• So, discretional accruals is used to measure audit quality of Big Four auditors in China. 因此, 本文使用可操纵性应计项目来衡量国际四大在中国的审计质量.
• This paper examines how accruals affect the accounting conservatism in each firm life cycle stage. 本文探讨了企业生命周期、应计特征和会计稳健性之间的相互关系.
• Understand how accruals affect the financial statement. 了解应计基础如何影响财务报表.
• The forward - looking modified Jones model is used in figuring out the 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.

柯林斯高阶英汉双解学习词典释义

• N-COUNT
  （利息的）自然累积；（投资的）累加
  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.
  例句
  ...the accrual of funds used during construction. 建设过程中资金的累积 ...an accrual method of accounting. 会计学中的应计法