discretionary accruals
操控性应计利润
nonworking capital accruals
非营运资金应计项目
Understand how accruals affect the financial statement.
了解应计基础如何影响财务报表。
Select to reverse accruals added to the General Ledger Interface.
选中此复选框转回添加到总帐接口中的应计额。
The analysis on It'should base on the accruals and matching conceptions.
用损益表进行分析时要注意权责发生制和配比原则。
This is a practical working out of the accruals convention met in Chapter 4.
这是一项实际工作，它超出了第4节自然增长惯例的内容。
An Empirical Study on the Relationship between Accruals and Modified Auditing Opinion
应计利润和非标准无保留审计意见的相关性实证研究
Prepare the accruals journal at month end for regular suppliers and delivery dockets not paid.
月末计提应付定期供应商的未付款项。
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。
Discretionary accruals Earnings management Audit quality Rotation of auditing firms Rotation of audit partners.
裁决性应计数盈馀管理审计品质事务所轮调合夥人轮调。
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