accrued profits
英 [əˈkruːd ˈprɒfɪts]
美 [əˈkruːd ˈprɑːfɪts]
应计利润
双语例句
- Most of the benefits of rising productivity accrued to owners and investors in the form of higher profits.
生产力提高所带来的大部分好处都以较高的利润这一形式回报给企业主和投资者。 - This paper, by presetting a research hypothesis, devotes a positive study on the relationship between political costs and accrued profits regulation in China's accountancy.
本文通过提出研究假设，采用实证研究方法，分析研究我国会计中政治成本与应计利润调整之间的关系，提出如下研究结论：政治成本的存在迫使上市企业从事负向的应计利润调整； - It is concluded that the existence of political costs forces those listed enterprises to make negative accrued profits regulations, but political costs do not exist in the form of higher income tax rate but in other forms.
但政治成本并不是以较高的所得税率而是以其他形式存在。 - To avoid the error of the study, but also to further the manipulation of plus or minus accrued profits into two sub-samples from the increase, reduction of the surplus management point of non-audit services to audit independence of the impact of the certification.
为避免研究的偏差，进一步根据操控性应计利润正负情况将样本分为DA+和DA-两个子样本，从调高和调低盈余管理的角度就非审计服务对审计独立性的影响进行验证。 - The results show that the situation of earnings management after the financial crisis is different from the situation before it, and the influences of controls part on the overall accrued profits are different.
结果发现金融危机前后企业的盈余管理的状况不同，操纵性部分对企业的整体应计利润的影响存在差异。