What advantage does accrual-basis accounting offer?

Thus , merchandising businesses generally use the accrual basis.

销售企业一般采用权责发生制为基础.

The accrual basis shall be adopted for accounting treatments.

(八)企业的会计核算应当以权责发生制为基础.

Article 5 The company employ the Accrual Basis Accounting principle.

第五条本企业应当根据权责发生制的原则记账.

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

私下里,一些银行业业内人士承认这些奖金收益或许会引起愤怒.

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

因此, 本文使用可操纵性应计项目来衡量大规模事务所在中国的审计质量.

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.

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.

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

因此, 本文使用可操纵性应计项目来衡量国际四大在中国的审计质量.

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.