英汉词典

1.Empirical research design on earnings management includes aggregate accruals models, specific accrual models and frequency distribution approach.

盈余管理实证研究方法主要包括总体应计模型、特定应计模型和频率分布方法。

2.Enter bonus accruals based only on completion of years of service.

仅根据实际任职年数输入应计奖金。

3.Past research focuses on the information content of accounting earnings and cash flow or the information content and prediction ability of stock returns, cash flow and accruals.

以往的研究均着重于会计盈余与现金流量间之信息内涵或者股票报酬、现金流量与应计项目间之信息内涵与预测能力。

4.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。

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

把钱存在储蓄账户里就会生息。

6.This article studies earnings management of accruals and earnings persistence on public companies.

本文对我国上市公司应计项目盈余管理与盈余持续性进行研究。