accrual accounting
英 [əˈkruːəl əˈkaʊntɪŋ]
美 [əˈkruːəl əˈkaʊntɪŋ]
应收应付制会计；权责发生制会计
双语例句
- I imagine he thought you were better-placed than most to know the truth
我想他认为你所处的位置使你比大多数人都更了解真相。 - Understand how accrual accounting differs from a cash basis.
理解应计制会计与现金制会计的区别。 - Frankly, there is more transparency in off-balance-sheet master trust data than in on-balance-sheet accrual accounting.
坦白地讲，账外集成信托数据比表内应计制会计更具透明度。 - The second aspect of the measurement process is often referred to as matching cost and revenue and its fundamental to the accrual basis of accounting.
该计量过程的第二个方面也常称为成本与收入配比，而且它是权责发生制会计的基础。 - Adjusting entries are based upon the concepts of accrual accounting.
调整分录是以权责发生制会计概念为基础的。 - Effectiveness of Introducing Accrual Basis Government Accounting into the Reformation of Performance-Oriented Budgeting: Base on the Perspective of System Relevancy
绩效预算改革引入权责发生制政府会计的有效性分析&基于制度关联性的视角 - To implement the matching concept correctly, the accrual basis of accounting is generally used for merchandising enter prices.
为了正确执行对应概念，商业企业会计普遍使用应计制会计。 - Such a continuous period of more than accounting model with the implementation of accrual accounting basis of the inherent requirements.
这种多时期连续化的会计模式具有对实行权责发生制会计基础的内在要求。 - With cash control, there is no use of the accrual method of accounting.
凭借现金控制，不使用累计的记账方法。 - The company shall implement double entry ( debit entry and credit entry) and accrual basis in Accounting. Implementation of Decision Support System in International Borrowing in Loans Based on Data Mining
公司采用国际通用的权责发生制和借贷记帐法记帐。基于数据挖掘的借用国际信贷决策支持系统的实现 - Based on the subjectivity of financial accounting, this paper thinks accountants 'professional judgments are the inherent characteristics of the accrual accounting, which can not be substituted. It is the fundamental factor that affects the quality of accounting information.
本文基于会计主观性的观点，认为专业判断是应计制会计固有的特征，具有不可替代性，是影响会计信息质量的基础性因素。 - Based on the confirmation of the financial accounting, the article defines the concept of accrual basis, points out the impact of the modern accounting practice on accrual accounting and explores how to choose the basis of the accounting confirmation under socialistic market economy.
本文在对财务会计的确认基础上进行论述，对权责发生制的概念进行了界定，提出了现代会计实务对权责发生制的冲击，并对社会主义市场经济下会计确认基础的选择进行了探析。 - Professional judgment, which can not be replaced, is the inherent character of accrual basis accounting and wether it can reflect the essence of economic transaction is most important.
专业判断是会计固有的职责，具有不可替代性，关键是专业判断能否反映经济业务的实质。 - For the reason of accrual accounting and principal-agent relationship, earnings management is inevitable.
由于应计会计制和委托代理关系等因素的存在，盈余管理是不可能完全杜绝的。 - Therefore, this essay explores the character, range and detailed methods of this special cost accounting on the basis of the two-tier accounting system ( the cash basis accounting and the accrual basis accounting).
文章在以双轨制核算的前提下，对国有转制高校教育成本核算的特点，核算的范围以及核算具体方法进行了一些探讨。 - But with the exposure of a series of accounting scandals, the accounting information reliability and relevance of the voice of doubt is getting bigger and bigger, even those corresponding to the accrual accounting information in a negative light.
但是随着一系列会计丑闻的曝光，人们对会计信息的可靠性和相关性质疑的声音愈来愈大，更有甚者对应计制会计信息产生否定态度。 - The fourth part analyzes and summarizes the experience of the U.S. government accounting reform, pointing out its accrual accounting reform brings advantages, and learn from their experience of successful reform, in order to provide better guidance to our reform of governmental accounting basics.
第四部分对美国政府会计改革经验进行分析总结，指出其权责发生制政府会计改革带来的优越性，并借鉴其改革成功经验，以此来更好地为我国政府会计确认基础改革提供指导。 - The introduction of accrual accounting should be adopted step by step.
权责发生制的引入应采用循序渐进的步骤。 - Techniques include the following aspects: the establishment of performance objectives and building a performance indicator system, the introduction of accrual accounting methods, to build a comprehensive performance evaluation mechanism to learn from the advanced western ways of enhancing the electronic information technology infrastructure.
绩效视角下部门预算改革对策技术方面包括：建立绩效目标、建立健全绩效指标体系、引入权责发生制会计核算方法、构建一套完备的绩效评价机制、加强电子信息化基础建设等。 - From the perspective of government performance evaluation, the introduction of accrual accounting provides more comprehensive financial information of government to reflect the true government performance.
从政府绩效评价视角看，权责发生制的引入能提供更全面真实的政府财务信息反映政府绩效。 - Based on accrual accounting, accounting earnings consists of non-cash accruals and operating cash flow.
在应计制下，会计盈余由非付现的应计和付现的经营活动现金流两部分组成。 - The eighth chapter is conclusion. This part is about the effect after accrual accounting reform.
第八章为结论，总结了对会计确认方式进行修正后的效果。 - The sixth chapter is the concrete measures of government accounting accrual basis reform, including the implementation of cash accounting and accrual accounting in government accounting. Meanwhile this chapter also discusses the issue about the choice of the information generated mode of accrual basis.
第六章是政府会计权责发生制改革的具体措施，包括收付实现制在政府会计中的实施、权责发生制在政府会计中的实施和权责发生制下会计信息生成模式的选择。 - This article is based on this background, drawing on international financial management reform in the accrual of the results, based on the conditions of our country, our institutions budget on accrual accounting need, feasibility demonstration.
本文正是基于这种背景下，借鉴国际财政管理领域中权责发生制改革的这一成果，立足于我国国情，对我国事业单位预算会计权责发生制的必要性、可行性进行论证。 - This part takes a public institution for example to illustrate the use of accrual accounting both on accounting entries and accounting statement.
这一部分以&事业单位为例进行会计分录和报表分析。 - Vocational colleges can learn from Nonprofit Organizations Accounting such as the American College Accounting practices, you can learn from foreign government accrual accounting reform experience, saving part our reform of vocational colleges cost accounting basis.
我国高职院校会计可以借鉴国外政府会计权责发生制改革的经验，还可以借鉴国外非营利组织会计，如美国高校会计的做法，节约我国高职院校会计基础运用改革的成本。 - Among them, the balance sheet and operating table are based on the same basis, accrual basis accounting, while the cash flow statement is based on cash basis.
其中，资产负债表和运营表基于相同的会计基础&权责发生制，现金流量表依据的为收付实现制。 - According to the traditional requirements of accrual accounting, Enterprises should recorded the impact of these business enterprises when they were accured, rather than when cash was received or paid record.
按照传统会计权责发生制的要求，企业应该在经济业务发生的期间记录这些业务对企业的影响，而不是收到或付出现金时记录其影响。 - The fourth chapter is about the feasibility analysis of the operation on government accounting by using accrual basis. This chapter includes the comparative of two kinds of accounting basis, and analysis the necessity and feasibility of the use of accrual accounting by government.
第四章对政府会计运用权责发生制基础进行可行性分析，对两种会计确认基础进行比较分析，并分析政府会计引入权责发生制的必要性和可行性。