accruals account应计项目科目
accruals earnings企业的盈利由应计盈利
for accruals应计调整
Financial Accruals财务应计项
sundry accruals杂的应计项目;各项应计费用
unexpected accruals非预期应计利润
Discretional Accruals应计利润;性应计项目
Specific Accruals体项目法
accruals manipulation账面盈余
Firstly, our measure of earnings quality is based on abnormal accruals.
首先,以非正常性应计利润为基础对盈余质量进行度量。
This improvement was realized by the two components of earnings: accruals and cash flows.
这种提高是同时通过会计盈余的组成部分——应计项目和现金流量项目来实现的。
The evidence shows that counter-balance does improve the reliability of accruals traded with the largest shareholder group, and only through this effect,does counter balance improve the reliability of RPAs as a whole.
结果发现股权制衡能够显著提高与第一大股东阵营之间会计应计的可靠性,并且仅仅通过这种作用,股权制衡提高了关联方应计整体的可靠性。
参考来源 - 股权制衡如何影响经营性会计应计的可靠性？N-COUNT（可数名词） 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. 积累 [商业]
After an employee has 25 years of service, there is no further accrual of benefits.
在一位雇员工作了25年之后，就没有更多的补助积累了。