英语释义

• a method of accounting in which each item is entered as it is earned or incurred regardless of when actual payments are received or made

片语

Accrual Accounting Basis计基础

Accrual l basis权责发生制

Concepts s of Accrual-basis Accounting权责发生制会计的原则

accrual accounting权责发生制

choose accrual-basis选择权责发生制

accrual l basis accounting权责发生制会计

accrual-basis accounting system应计会计制

base on accrual-basis principle以权责发生制为原则

accrual system权责发生制；权责体制

英汉例句

• the accounting of the joint venture company shall adopt the internationally used accrual basis and debit and credit accounting system in their work.

  第八十四条 合营企业会计采用国际通用的权责发生制和借贷记帐法记帐。

• payables due mentioned in this article refer to the payables that should be calculated into relative costs and expenditures of the payer according to accrual basis principle.

  本条所称到期应支付的款项，是指支付人按照权责发生制原则应当计入相关成本、费用的应付款项。

• the accounting of the joint venture company shall adopt the internationally used accrual basis and debit and credit accouting system in their work.

  第三十一条合营公司采用国际通用的权责发生制和借贷记帐法记帐。

• both the accrual basis and the cash basis are two basic methods of the accounting affirmance.

  权责发生制和收付实现制是会计确认基础的两种基本方法。

• in this paper, we first give a summary of the background , the meaning and the advantages and disadvantages of accrual basis .

  本文首先对权责发生制进行了概述，分析了它产生的背景，含义及存在的优缺点。

• than overall carrying out accounting on the cash basis, overall carrying out accounting on the accrual basis do more superpower.

  全面实行权责发生制比全面实行收付实现制具有更多优越性。

• the adjusting entries is to take the accounting on the accrual basis notion as the foundation, not take monthly accountant bill or the end transaction of months as the foundation.

  调整分录是以权责发生制概念为基础，而不是以每月账单或月末经济业务为基础。

• therefore, it is expected to set up government accounting and report systems and accrual basis step by step.

  应逐步建立起政府会计体系、政府财务报告制度，逐步实行政府会计制度权责发生制。

• when china in 1994 proclaimed the adoption of the western accounting system, the switch from the cash basis to the accrual basis was the heart of the change.

  1994年中国的会计制度「向世界并轨」指的主要就是弃现金基础、采权责基础。

• voluntary contributions recorded on the accrual basis under certain conditions.

  在某些条件下按权责发生制记录自愿捐款。

• generally we choose the accrual basis when we work.

  通常我们选择权责发生制当我们工作时。

• so we must recognize the identification basis of insurance accounting again, carry out 「joint basis 」, that is accrual basis and cash basis coexisting, so as to meet the different dem…

  因此，我们应该重新审慎保险会计确认基础，实行「联合发生制」混合会计基础，即权责发生制与收付实现制并存，以适应不同的决策需求。

• in the author wu xueti's opinion, the 「hospital accounting」, which will be put into effect from jan, 1, 1989, has the following characteristics, (1) accrual basis is applied.

  《医院会计制度》1989年1月1日正式执行。作者吴学梯认为，《医院会计制度》具有以下几个特点：1。会计核算基础采用权责发生制；

• so we must recognize the identification basis of insurance accounting again, carry out 「joint basis 」, that is accrual basis and cash basis coexisting, so ast…

  因此，我们应该重新审慎保险会计确认基础，实行「联合发生制」混合会计基础，即权责发生制与收付实现制并存，以适应不同的决策需求。

• article 3l the accounting of the joint venture company shall adopt the internationally used accrual basis and debit and credit accounting system in their work.

  第三十一条合营公司采用国际通用的权责发生制和借贷记帐法记帐。

• the first, the principle of accrual basis re-quires the capitalization of human resources expenditure.

  权责发生制原则要求将人力资源支出资本化；

• so we must recognize the identification basis of insurance accounting again, carry out 「joint basis 」, that is accrual basis and cash basis coexisting, so as to meet the different demand of decision.

  因此，我们应该重新审慎保险会计确认基础，实行「联合发生制」混合会计基础，即权责发生制与收付实现制并存，以适应不同的决策需求。

• these objectives determine the accrual basis of the necessity and the specific application model.

  这些目标决定了采用权责发生制的必要性和具体应用模式。

• this is a most remarkable difference in account statement between accrual basis and cash flow basis.

  这是权责发生制与现金流动制在会计报表方面的一个最显着的不同点。

• the accrual method of accounting is also known as accrual accounting or accrual basis accounting.

  权责发生制核算法也称应计核算法或应计基础核算法。