accrual-basis accounting中文是什么意思

• 权责发生制会计
• 权责发生制原则

• "accrual"中文翻译    n. 增加，增殖；增加物；增加额。
• "basis"中文翻译    n. (pl. bases ) 1.基础；基底；台座；【 ...
• "accounting"中文翻译    n. 1.会计；会计学。 2.账；记账；清算账目。 短语 ...
• "accounting on accrual basis" 中文翻译 :    权责发生会计制
• "accounting on the accrual basis" 中文翻译 :    权责发生会计制; 权责发生制, 应收应付制, 应占制
• "accrual basis accounting" 中文翻译 :    权责发生制会计方法记帐; 权责应计制会计; 应计制管帐; 应计制会计,权责发生制会计; 应计制会计，权责发生制会计，应计基础会计; 应计制会计；权责发生制会计
• "accrual basis of accounting" 中文翻译 :    会计权责发生制
• "accrual-basis accounting system" 中文翻译 :    应计会计制
• "accrual basis" 中文翻译 :    权责发生制）：在这种会计基础下，收入和费用在实际赚取的当期报告于损益表中。; 权责应计制；权现发生制；应计制；发生制; 应计制, 应计基础, 权责发生制; 应计制，权责发生制，应计基础; 应计制；权责发生制
• "accrual accounting" 中文翻译 :    权责发生制会计; 应计制会计
• "accrual basis principle" 中文翻译 :    权责发生制原则
• "modified accrual basis" 中文翻译 :    修正权责发生制
• "accrual in fiduciary accounting" 中文翻译 :    会计的应计法
• "accrual method of accounting" 中文翻译 :    会计的应计法
• "cash and accrual accounting" 中文翻译 :    收付实现制和权责发生制
• "accounting basis" 中文翻译 :    管帐基础; 会计基础; 会计基准,会计基本方法; 会计期
• "basis of accounting" 中文翻译 :    会计基础; 会计基准,会计方法
• "accounting on a cash basis" 中文翻译 :    现收现付制
• "accounting on cash basis" 中文翻译 :    收付实现制会计
• "accounting on the cash basis" 中文翻译 :    现金收付会计制; 现收现付制
• "actual basis accounting" 中文翻译 :    实际发生额会计
• "audit of accounting basis" 中文翻译 :    会计基础审计
• "cash basis accounting" 中文翻译 :    现金会计方法记帐; 现金收付会计制; 现金收付制会计,收付实现制会计; 现金制会计; 现收现付制会计，在会计核算中，以款项的实际收付为计算标准，以确定本期收益和费用的方法。这种方法不能正确反应各期损益，顾只适用于非营利单位。
• "cash basis of accounting" 中文翻译 :    现金往来帐户; 现金制会计，现金基础会计，收付实现制会计
• "cash system （basis）of accounting" 中文翻译 :    收付实现制

• Major principles included in gaap are the objective principle , the materiality principle , the consistency principle , the conservatism principle , the accrual - basis accounting principle , the adequate disclosure principle , the matching principle , the realization principle , and the cost principle
  公认会计原则所包括的主要原则有：客观性原则，重要性原则，一致性原则，稳健性原则，权责发生制原则，充分披露原则，配比原则，实现原则和成本原则。
• The empirical research in em forthers the acaden1ic thoughts of accrual - basis accounting , hastens the development of generally accepted accounting principles , and enriches the research measures in empirical accounting lots of literatures on em have been reported rece11tly however , researcheres have n ' t reached the consensus in most issues in this fieid much of the controversy over the interpretation of the literature ' s tindings is due to the extensive use of aggregate accruals models that mostly origil1ated from jones mode1 given the limlted theory , we have of how accruals behave in the absence of discretion , the task of identifying and controlling for potentially correlated o111itted variables is daunting indeed an alternative to study aggregate accruals is the 111ethodology for identifying earnings management developed by burgstahler and dichev ( l997 ) based on the distribution of earnings after management however , this measure is flawed by its silence about the form and extent of earnings management my dissertation intends to bridge the traditional aggregate accruals models and the new earnings distribution method , which is the first aim of this paper there is no doubt that earnings management is more rampant in china when compared with what has been documented for the west , since china ' s accounting standards are much too incomplete to of lbr clear guida11ce on many accounting transactions
  文章首先指出了研究盈余管理的三种方法各自的优点及不足，然后创造性地发展了前人的研究手段，在传统的琼斯模型及新的盈余分布方法之间找到了沟通的桥梁，并建立了一个崭新的模型：琼斯?阈值模型。通过对美国18 ， 160家上市公司在1980 - 1999的20年间的40余万观测样本的实证研究表明，美国上市公司与我国上市公司一样也存在着以获取正盈余及维持近期业绩为目的的盈余管理；公司经理人员使用可操纵性应计利润为其管理盈余的手段；经理人员因追求正盈余或试图维持近期业绩而管理盈余时体现出不同的行为方式。对美国上市公司的成功运用，证明我们的新模型在判断盈余管理存在与否、手段如何、动机怎样等方面均比目前正在学术界流行的盈余分布法具有更强的检测能力。

• accrual-basis accounting 意味
• accrual-basis accounting перевод
• accrual-basis accountingとは意味発生主義会計｛はっせいしゅぎ かいけい｝