So, discretional accruals is used to measure audit quality of Big Four auditors in China.

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模型是主要的总应计利润模型.

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

本文探讨了企业生命周期、应计特征和会计稳健性之间的相互关系.

Understand how accruals affect the financial statement.

了解应计基础如何影响财务报表.

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

在实证过程中,采用了 前瞻性 修正的琼斯模型来估计操纵性应计部分.

At this stage, one may ask what gains accrue to the two individuals from this development.

到这个阶段, 我们可以试问这两个个体究竟在这个发展中获得什麽.

Making adjusting accounting entries apply to defer or accrue tax due to tax timely difference.

需编制会计分录的应纳税额调整主要指由于存在时间性差异对所得税的递延账务处理.

They make too much of the advantages which accrue to the town from the new bridge.

他们对新桥给该市带来的利益估计过高.

Factors of load and temperature, chemical and environment let material inner accrue microcosmic and macroscopical defects.

载荷与温度的变化, 化学和环境的作用等都会使材料内部存在和产生微观的以至宏观的缺陷.

Date from which interest begins to accrue on a new issue, frequently the issue date.

指新发行的证券开始计息的日期, 通常为证券的发行日.

On the contrary, their accrue from communication with other people, learning, feeling, and progressing.

相反的, 他们的灵感来自于和别人的沟通交流, 从中学习, 感受和进步.

The money was placed in a special account to accrue interest.

这些钱被放置在一个特别帐户中获得利息.

To accrue bond interest payable for four months ended Dec .31.

到12月31日止的4个月的应计未付债券利息.

Money kept in a saving back will accrue to you with interest.

把钱存在储蓄银行里你可以得到利息.

Ability to think clearly will accrue to you from good habits of study.

要认清能力会从你学习好的习惯自然产生.

TYPICAL USE : Ability to think clearly will accrue to you from good habits of study.

你的思考能力将因良好的学习习惯而自然增进.

After each Purchase, a Cardholder will accrue a potential rebate based on the applicable percentage.

之后,每次购买, 持卡人将累积到一个潜在的退税的基础上,适用的百分比.

English skills will accrue to you from speaking and reading a lot.

多读和多说英语,英语能力就会培养起来.

The cheapest family swore to never accrue any debt.

最省钱家庭发誓不增加任何债务.

Money deposited in banks will accrue to us with interest.

钱存在银行,利息自生.

When sufficient earnings accrue ( currently $ 60,000 ) an Endowed Fellowship becomes available.

当收入达足够的款额时 ( 目前是60,000美元 ),则可提供一笔奖助金.