accrual system
英 [əˈkruːəl ˈsɪstəm]
美 [əˈkruːəl ˈsɪstəm]
权责发生制；权责体制
双语例句
- A joint venture shall adopt the internationally accepted accrual system and debit and credit bookkeeping method to keep accounts.
合营企业会计采用国际通用的权责发生制和借贷记账法记账。 - 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。 - Ponder on the Application of Accrual System in Administrative and Public Accounting
关于行政事业单位会计运用权责发生制的思考 - The company adopts the accrual system as the base of bookkeeping principle, and uses the real cost as the pricing base when obtaining the various assets.
本公司的会计核算以权责发生制为记账基础。本公司的各项资产在取得时按照实际成本计量。 - In light of this, the paper discusses the influence of accrual of provisions on accounting information from the perspective of selectivity of system.
本文着重从制度的可选择性论述其对会计信息的影响。 - The used fixed asset as mentioned in this Notice refers to the fixed asset on which the accrual of depreciation had been conducted by a taxpayer according to the financial accounting system.
本通知所称已使用过的固定资产，是指纳税人根据财务会计制度已经计提折旧的固定资产。 - 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 - The revenue is recognized under the accrual system.
按权责发生制为基础确认收入的实现。 - The bookkeeping standard currency is rmb, adopting the internationally common accrual system and debt-credit bookkeeping method.
会计以人民币为记帐本位币，采用国际通用的权责发生制和借贷记帐法记帐。 - 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 - As usual as in the most countries, China's financial accounting system is based on accrual system and historic cost system.
和世界上大多数国家一样，我国的企业会计制度要求公司制企业以权责发生制和历史成本制为基础核算经营成果。 - On the Budget Accounting Reform and Accrual System
浅议预算会计改革与权责发生制 - For resolving these problems we should draw lessons from the international experience and the budget accounting's foundation should realize the transition gradually from cash basis to accrual system.
解决这些问题需要借鉴国际经验，逐步实现预算会计基础由收付实现制向权责发生制的转变。 - With the reform of the public financial management system reform, people pay more and more attention to the application of accrual basis system in budget accountancy in our country.
为进一步适应公共财政管理体制改革的需要，权责发生制在我国预算会计中的应用引起了人们越来越多的关注。 - On Accrual System and Cash Flow System
浅议权责发生制与现金流动制 - 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。 - Through the practical application in the accrual system, this paper practices the availability of model.
通过在实际系统中的具体应用，实践了该模型的可用性。 - In order to better promote the accrual basis reform, we have to consummate the supporting measures of reform in the legislation, the establishment of standard system, the fixed assets inventory, financial reporting, information system development, training system construction and other aspects.
为了更好地推进政府会计权责发生制基础的改革，还需要在立法、准则体系建立、固定资产清查、财务报告编制、信息系统的研发和政府会计培训体系等方面完善改革的配套措施。 - On this basis, the author believe that we should establish cash and accrual "dual track" accounting basis to adapt to the building of our new government accounting system.
在此基础之上，笔者认为适应我国新的政府会计体系的构建，应建立收付实现制与权责发生制并行的双轨制会计核算基础。 - Social security funds as the special interest accrual fund are collected compulsively by government legislation, are "the life of money" and "help life money" to broad participating insurance labors. It is the material base to the normal operation of social security system.
社保基金是政府立法强制征收的的专项计息基金，是广大参保职工的养命钱和救命钱，是社保制度正常运行的物质基础。