The forward - looking modified Jones model is used in figuring out the accruals.

在實(shí)證過程中,采用了 前瞻性 修正的瓊斯模型來估計(jì)操縱性應(yīng)計(jì)部分.

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Understand how accruals affect the financial statement.

了解應(yīng)計(jì)基礎(chǔ)如何影響財(cái)務(wù)報(bào)表.

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This paper examines how accruals affect the accounting conservatism in each firm life cycle stage.

本文探討了企業(yè)生命周期、應(yīng)計(jì)特征和會計(jì)穩(wěn)健性之間的相互關(guān)系.

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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(yīng)計(jì)利潤模型.

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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(yīng)計(jì)項(xiàng)目來衡量國際四大在中國的審計(jì)質(zhì)量.

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Interest will get accruals if you keep your money in a savings account.

把錢存在儲蓄賬戶里就會生息.

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This is a practical working out of the accruals convention met in Chapter 4.

這是一項(xiàng)實(shí)際工作,它超出了第4節(jié)自然增長慣例的內(nèi)容.

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So, discretional accruals are used to measure audit quality of the big auditing firms in China.

因此, 本文使用可操縱性應(yīng)計(jì)項(xiàng)目來衡量大規(guī)模事務(wù)所在中國的審計(jì)質(zhì)量.

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Banking sources privately acknowledge that the sight of these bonus accruals may provoke anger.

私下里,一些銀行業(yè)業(yè)內(nèi)人士承認(rèn)這些獎(jiǎng)金收益或許會引起憤怒.

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