1. 应计项目：基于现金制获得的盈余数据是经营活动产生的现金净流量,而基于应计制得出的则是净利润,两者之间的差异为应计项目(accruals). 由于现行财务会计准则要求采用应计制,有些应计项目是必然要存在的,
2. 权责发生额：liabilities 负债 | accruals 权责发生额 | depreciations 折旧
3. 预提：Current liabilities流动负债 | Accruals预提 | Due to related companies应付关联公司款
4. 应计款项：Amount due from associates 应收联营公司款项 10,000 | Accruals 应计款项 (58) | Bank balances and cash 银行结余及现金 16
1. They overwhelming agreed to support a proposal that retains pensions for hourly employees and retirees while freezing future accruals starting December 31.