accrual basis

1. The accrual basis differs significantly from cash basis of accounting.
   应计制会计与现金收付实现制会计有着巨大的差别。
2. There are TWO widely used bases of accounting: the accrual basis and the cash basis.
   权责发生制和现金收付制是会计的两大记账基础。
3. The computation of taxable income of an enterprise shall, in principle, be on an accrual basis.
   企业应纳税所得额的计算，以权责发生制为原则。
4. The generally accepted accounting principles ( GAAP) require that a business use the accrual basis.
   公认会计原则要求企业采用权责发生制。
5. The sales income of enterprises shall be confirmed following the principles of accrual basis and substance-over-form;
   企业销售收入的确认遵循权责发生制原则和实质重于形式原则；
6. In all business firms, revenues and expenses may be measured either on cash basis or accrual basis.
   所有企业的收入和费用可以按收付实现制或权责发生制计量人账。
7. The income statement discloses revenues, expenses and net income on the accrual basis.
   损益表是按照应计基础（权责发生制）的要求来列报收入、费用和净收益的。
8. Article3l 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。
9. In order to building the VAT accounting model of separation, it is necessary to carry out accounting on the accrual basis.
   建立财税分离的增值税会计模式，需要全面实行权责发生制。
10. 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。
11. Economic Crisis Results in the Governmental Accounting Reform on Accrual Basis
    经济危机催生政府会计权责发生制改革&基于中美政府会计改革动因的比较
12. Analyzing the use of accrual basis and cash flow basis: form distortion of accounting information
    从会计信息失真角度谈权责发生制与现金流动制的运用
13. 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。
14. The government in the many objectives of financial reporting, there are many aspects to adopt accrual basis can be achieved.
    在上述政府财务报告的诸多目标中，有很多方面是必须采用权责发生制才能实现的。
15. The benefit of accounting in future will have the trend of closing to the concept of accrual basis and cash flow basis;
    未来会计收益观将有向经济学收益概念靠拢的趋势；
16. Will accrual basis be shaken?
    权责发生制会不会动摇？
17. 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。
18. 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
19. A Probe into the Introduction of Accrual Basis into Institution Accounting
    对事业单位会计核算引入权责发生制问题的探讨
20. 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。
21. 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。
22. Exploration of Accrual Basis Utilization in the Market Economy
    权责发生制原则在我国市场经济条件下的应用探索
23. 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
24. 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。
25. Article 9 Recognition, measurement and reporting for accounting purposes shall be on an accrual basis.
    第九条企业应当以权责发生制为基础进行会计确认、计量和报告。
26. Accrual basis: as opposed to cash accounting, a method of accounting whereby transactions are recorded as they occur and not when cash is exchanged;
    应收应付制&同收付实现制相反，这是一种有交易就记录，而非有现金交易才记录的会计制；
27. The term "accrual basis" means that income is recorded when it becomes receivable and ascertained and expenses are recorded when they become payable and ascertained.
    应收帐款的记录；所谓权责发生制，系指收益于确定应收时，费用于确定应付时，即行入帐。
28. When China in1994 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。
29. 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。
30. This paper states the existent theoretical basis of cash flow accounting and analyses the position of cash flow account in the accounting science and discusses the connection with accrual basis and cash flow basis of accounting.
    阐述了现金流量会计存在的理论基础，分析了现金流量会计在会计学科中的地位，进一步探讨了现金流量会计与权责发生制会计的关系。

noun

1. 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