自己先顶一个

Accounting earnings have four components:
total accruals (TAC),
operating cash flows(OCF),
annual change in accounts receivable (cARt),
and annual change in inventory(cINVt);
Total accruals is defined as change in current assets - change in cash - [change in current liabilities - change in current maturity of long-term debt] - depreciation expense.

TAC 总应计项目
OCF 运营现金流
CART 应收账款年变动额
CINVT 存货年变动额

总应计项目的定义： 流动资产变动 - 现金变动 -（流动负债变动 - 一年内到期的长期负债）-折旧费用 。



discretionary accrual
Non-obligatory expense (such as an anticipated bonus for management) that is yet to be realized but is recorded in the account books.


normal accrual 正常应计

学习了，很好啊，谢谢！