English translation for "操控性应计利润"
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- discretionary accruals
Related Translations:
操: Ⅰ动词1.(抓在手里; 拿; 掌握) hold; grasp 短语和例子操刀 hold a sword, cleaver, etc. in one's hand; 稳操胜券 have full assurance of success; be sure to win2.(做; 从事) act; do; operate 短语和例子重操旧业 resume one's old p 操胜券: have a winning hand; come out the victor 电磁操: solenoid operated actuatorsolenoidoperatedactuator 操纂: action codefunction codeoperation codeoperational code 手操推进器: hand -operated propellerhand-operated propeller 舵轮操舵: wheel steeringwheelsteering
- Example Sentences:
| 1. | How to derive discretionary accruals from earnings is the key in detecting earnings management . it is not possible to observe earnings management directly . therefore , prior research has used a number of accounting accrual measures to detect earnings management
公司对外报告净利润由现金流量和应计利润两个部分组成，应计利润可进一步拆分为操控性应计利润和非操控性应计利润。 | | 2. | Of all the above models , it is only the jones and modified - jones models who introduce the change of environment to the estimation of non - discretionary accruals , and who derive effectively discretionary part from total accruals . using a sample of 87 non - financial companies from shanghai stock exchange , we found empirical evidence showing the link between share allotment and earnings management
在估计非操控性应计利润的众多模型中，只有琼斯模型和修正的琼斯模型明确地将经济环境的变化引入了对非操控应计利润的估计，并且只有它能很好地从应计利润总额中分离出已经受到人为管理的应计利润。 |
- Similar Words：
- "操控下接近地障" English translation, "操控下撞地" English translation, "操控型" English translation, "操控性" English translation, "操控性工作者" English translation, "操控者" English translation, "操控之语" English translation, "操劳" English translation, "操劳过度" English translation, "操雷头" English translation
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