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1·Understand how accruals affect the financial statement.

了解应计基础如何影响财务报表。

2·Are accruals based on outstanding capex purchase orders?

利润是否基于所有未结算的资产采购订单？

3·Enter bonus accruals based only on completion of years of service.

仅根据实际任职年数输入应计奖金。

4·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。

5·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。

6·The carrying amount of other payables and accruals approximates to its fair value.

其他应付款项及应计费用的帐面值与其公平值相约。

7·Graphical example of the Deferred Retention Bonus Plan accruals and payouts on next page.

6递延留任奖金计划收益和支出的图例在下一页。

8·The persistence of earnings from cash flow is greater than that of earnings from accruals.

现金流量所产生的会计盈余的持久性要大于会计应计量所产生的会计盈余的持久性。

9·The forward-looking modified Jones model is used in figuring out the discretionary 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。

10·This is because most countries require companies to comply with the accruals basis of accounting.

这是因为大多数国家要求企业必须遵守权责发生制会计。

收益

1·Graphical example of the Deferred Retention Bonus Plan accruals and payouts on next page.

6递延留任奖金计划收益和支出的图例在下一页。

2·Finance shall maintain a spreadsheet (updated monthly) that details every eligible employee's Deferred Retention Bonus Plan accruals.

7财务应保留详细说明每位各格雇员的递延留任奖金计划收益的电子数据表(每月更新)。

(1)accrual basis权责发生制；应计基础

(1)accrual accounting权责发生制