accrual

accrual basis权责发生制；应计基础

accrual accounting权责发生制

1. I want to see the money that I invest, the circumstance of accrual.
   我想看我投入的钱，收益的情况。

1. Cash flow basis is more rational than accrual basis in measurement.
   摘要现金流动制是一个比权责发生制更为合理的确认基础。
2. The accrual basis differs significantly from cash basis of accounting.
   应计制会计与现金收付实现制会计有着巨大的差别。

The Market Pricing of Accrual QualityPerformance matched discretionary accrual measuresAccrual-based and real earnings management activities around seasoned equity offeringsPerformance matched discretionary accrual measures ☆The Quality of Accruals and Earnings: The Role of Accrual Estimation ErrorsReal and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes-Oxley PeriodsThe Quality of Accruals and Earnings: The Role of Accrual Estimation Errors: DiscussionLDL receptor-related protein 5 (LRP5) affects bone accrual and eye developmentThe Effect of SOX Internal Control Deficiencies and Their Remediation on Accrual QualityA six-year longitudinal study of the relationship of physical activity to bone mineral accrual in growing children: the university o...