UC知道关于会计专业英语翻译？
来源：百度知道 编辑：UC知道 时间：2024/06/20 22:38:40
请高人帮忙翻译一段话，谢谢了~需要通顺流畅，不需要在线翻译。
With regard to the second design issue, estimates of unexpected accruals measure the effects of managers, use of accounting discretion with some (inevitable) degree of error. To estimate unexpected accruals, many studies begin with total accruals, measured as the difference between reported net income and cash flows from operations. Total accruals are then regressed on variables that are proxies for normal accruals, such as revenues (or cash collections from customers) to allow for typical working capital needs (such as receivables, inventory, and trade credit), and gross fixed assets to allow for normal depreciation. Unexpected accruals are thus the unexplained (i.e., the residual) components of total accruals. A number of recent studies have developed estimates of the unexpected components of specific accruals, such as loan loss provisions for banks, claim loss reserves for property -casualty insurers, and deferred tax valuation allowances.
With regard to the second design issue, estimates of unexpected accruals measure the effects of managers, use of accounting discretion with some (inevitable) degree of error. To estimate unexpected accruals, many studies begin with total accruals, measured as the difference between reported net income and cash flows from operations. Total accruals are then regressed on variables that are proxies for normal accruals, such as revenues (or cash collections from customers) to allow for typical working capital needs (such as receivables, inventory, and trade credit), and gross fixed assets to allow for normal depreciation. Unexpected accruals are thus the unexplained (i.e., the residual) components of total accruals. A number of recent studies have developed estimates of the unexpected components of specific accruals, such as loan loss provisions for banks, claim loss reserves for property -casualty insurers, and deferred tax valuation allowances.
关于第二个设计问题，估计意想不到的权责发生制措施的影响，管理人员，使用了一些会计自由裁量权（不可避免的）程度的错误。估计权责发生意外，许多研究开始，总的权责发生制，衡量之间的差额的净收入和现金流量的业务。总应计项目，然后倒退的变数，是替代正常的权责发生制，如收入（或现金收款客户） ，让典型的周转资金需要（如应收款，库存和贸易信贷） ，以及固定资产总值允许正常的折旧。意想不到的权责发生制，因此无法解释的（即残余）组成部分的总的权责发生制。最近的一些研究开发估计意外组成部分具体的权责发生制，如贷款损失准备对银行，索赔损失准备金，财产伤亡保险，及递延税项估值津贴。