accrual basis principle
英 [əˈkruːəl ˈbeɪsɪs ˈprɪnsəpl]
美 [əˈkruːəl ˈbeɪsɪs ˈprɪnsəpl]
权责发生制原则
双语例句
- 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。 - 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。 - On the accounting principle, its accrual basis, valuation and allocation do not accord with the demands of the national economic accounting principle, too.
在核算原则上，其权责发生制、计价原则和配比原则等也不符合国民经济核算的原则要求。