accrual basis accounting
英 [əˈkruːəl ˈbeɪsɪs əˈkaʊntɪŋ]
美 [əˈkruːəl ˈbeɪsɪs əˈkaʊntɪŋ]
权责发生制会计；应计基础核算
双语例句
- The country is at peace and the people go merrily to their work.
天下太平，万民乐业。 - 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。 - 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。 - 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 - 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。 - 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 - 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 - 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。 - 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 - 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； - Traditional government budgeting and accounting commonly adopted cash basis. With the development of the society, accrual basis were introduced into the government budgeting and accounting field gradually.
传统的政府预算编制和会计核算一般以收付实现制为基础，随着社会的不断进步和发展，权责发生制被逐步引入政府预算编制和会计核算领域。 - Only accounting on the accrual basis is carried out, can VAT accounting accord with accounting fundamental principles and the VAT accounting mode accord with the income tax mode.
只有实行权责发生制，才能使增值税会计核算符合会计基础理论，才能使相关会计信息的真实性、可比性和有用性大大提高，并能使增值税会计模式与所得税会计模式保持一致。 - The essay sets forth the main content of accrual basis, analyses accrual basis 'negative impact on the quality of accounting information, and puts forward the accounting postulate on which accrual basis depends coming into shaking in the network era.
文章阐述了权责发生制的基本内容，分析了权责发生制对会计信息质量的负面影响，指出权责发生制赖以存在的会计假设在网络时代产生了动摇。 - As an important component of financial system reform, accrual basis government accounting is not only the one from the basic technical level, but also causes fundamental change in the the function of government budget accounting.
权责发生制政府会计作为财政制度改革的重要组成部分，它不仅仅是政府会计基础技术层面的改革，还会使政府预算会计的功能发生根本性变化。 - On the basis of analyzing the advantage of electronic commerce, this paper mainly expounds the influence on traditional accounting in the aspects of some accounting principles of historical cost and accrual basis, accounting procedures and the ways of settlement.
在分析电子商务优势的基础之上，阐述了电子商务对传统财务会计在历史成本、权责发生制等会计核算原则、会计核算流程以及支付结算方式等方面所产生的重要影响。 - The method of solving problem will build the V.A. T accounting model of appropriate separation, or to carry out accounting on the accrual basis, or to carry out accounting on the cash basis.
解决问题的方法是建立“财税适度分离”的增值税会计模式，或执行收付实现制，或执行权责发生制。 - On the Philosophical Basis of Accounting System Try to discuss connection with accrual basis and cash flow basis of accounting
论会计制度的哲学基础试论现金流量会计与权责发生制会计的关系 - Introduces the difficulties in the implement of the accrual basis at the beginning of the market economy of our country and stresses the necessity to establish the accrual basis in the accounting principle of enterprise.
介绍了市场经济条件下权责发生制在我国会计工作实施过程中所面临的困境，同时又强调了企业会计准则中建立权责发生制原则的必要性。 - A Study on the Limitations of Accrual Basis of Accounting The Effects of Corporate Governance on Discretionary Accrual
论权责发生制会计确认模式的局限性公司治理因素对企业操控性应计项目的影响&从企业契约观和信号假说出发 - 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。 - There are some difference between accounting information and the principle of accrual basis that recent value-added tax business accounting reflects, and it separates the relationship between the value-added tax and the profits at the same time.
现行增值税会计核算所反映的会计信息与权责发生制原则要求有一定的出入，同时割裂了增值税与利润的关系。 - 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。 - 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。 - Then, from the obvious differences between economic, finance and accounting theories that explain earnings, the author points out that the contemporary model of accounting earnings, based on accrual basis for accounting and historical-cost system, could hardly show the level of earnings 'quality.
其次，经济学、财务学和会计学对盈余的理论解释存在明显差异，现行会计盈余的确定模式基于权责发生制和历史成本原则，导致会计盈余信息存在固有缺陷，难以体现其质量水平。 - Due to uncertainty of the world, chaos in the accounting standard, complexity in business and the inherent character in accrual basis, accounting selecting is a necessity.
由于客观世界的不确定性、会计准则的混沌状态、经济业务的复杂性以及应计制会计自身特点等原因，会计选择成为必然。 - GAAP requires the use of accrual basis as the basis of accounting. The accrual basis makes the accounting personnel more subjective and flexible on the definition of revenues and expenses.
会计准则规定要以权责发生制做为会计研究的基础，权责发生制使得会计人员对收入、费用的确认具有更多的主观性和灵活性，正是这种主观界定性给上市公司的盈余管理创造了条件。 - Differing from business accounting that adopts the accrual basis, the traditional government accounting always uses the cash basis as the accounting confirmation basis.
与企业会计采用权责发生制不同的是，传统的政府会计一直是以收付实现制作为核算基础。 - 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。 - After centuries of development, financial accounting theory and practice is now primarily in cash basis and accrual basis of accounting recognition of two.
经过几个世纪的发展，财务会计理论界和实务界如今主要存在收付实现制和权责发生制两种会计确认基础。 - 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。