accrual basis

accrual basis怎么读

英式音标：[əˈkru:əl ˈbeisis]

美式音标：[əˈkruəl ˈbesɪs]

accrual basis的意思释义

释义

权责发生制；应计制；权责发生基础；应计基础

英英释义

n.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

accrual basis用法及例句

双语例句

用作名词(n.)

This concept applies to firms that employ an accrual basis accounting system.

这一概念适用于采用权责发生制会计系统的企业。

The debit and credit method, as well as the accrual basis of accounting, shall be adopted as the methods and principles for keeping accounts.

合营公司采用借贷记账法和权责发生制记账。

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。

Under the accrual basis it needs to record revenue in the period in which it is earned and to record expenses in the period in which they are incurred.

在应计制会计制度下，需要在收益赚得期间记录收益，在费用发生的期间记录支出。

The financial statements of Legal Aid Services Council are prepared on an accrual basis.

法律援助服务*的财务报表以应计基础编制。

例句参考

Inventory models with downside risk measures

Nonparametric estimation of time-to-event distribution based on recall data in observational studies

Compositions for improved body composition

발생기준(Accrual Basis)에 따른 상장기업 연구개발 투자 분석

Reconsideration about Governmental Accounting Basis and Accrual Basis Budgeting Reformation

Necessities and Feasibilities of Introducing Accrual Basis into Our Government Accounting

A importancia da contabilidade de competência para a informa o de custos governamental The importance of accrual-basis accounting f...

Desmistifica o do regime contábil de competência Debunking the accrual-basis accounting

Governmental accounting in portugal: why accrual basis is a problem 1

accrual basis相关例句

1. The accrual method of accounting is also known as accrual accounting or accrual basis accounting.

权责发生制核算法也称应计核算法或应计基础核算法。

2. Accrual accounting method or accrual basis.

权责发生制或应计基础法。

3. Recognition, measurement and reporting for accounting purposes shall be on an accrual basis.

企业应当以权责发生制为基础进行会计确认、计量和报告。

4. 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。

5. This is a most remarkable difference in account statement between accrual basis and cash flow basis.

这是权责发生制与现金流动制在会计报表方面的一个较显著的不同点。

6. 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。

7. 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。

8. 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。

9. Voluntary contributions recorded on the accrual basis under certain conditions.

在某些条件下按权责发生制记录自愿捐款。

10. 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。

11. 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。

12. 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。

13. 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。

14. The financial statements of Legal Aid Services Council are prepared on an accrual basis.

法律援助服务*的财务报表以应计基础编制。

15. When China in 1994 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。

16. EVA built on the accrual basis, which is easily manipulated by management. The measure accuracy is not enough.

EVA建立在权责发生制基础上，容易被管理层操控，衡量的准确度不够。

17. Measurement accounting income is an accrual basis concept and economists define the core of income as revenue realization and matching principle.

计量会计收益是根据权责发生制概念，经济学家将收益定义为：其核心是收入实现和配比原则。

18. 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入账。

19. So we must recognize the identification basis of insurance accounting again, carry out \"joint basis\", that is accrual basis and cash basis coexisting, so as to meet the different demand of decision.

因此，我们应该重新审慎保险会计确认基础，实行“联合发生制”混合会计基础，即权责发生制与收付实现制并存，以适应不同的决策需求。

20. Than overall carrying out accounting on the cash basis, overall carrying out accounting on the accrual basis do more superpower.

全面实行权责发生制比全面实行收付实现制具有更多优越性。

21. Cash flow basis is more rational than accrual basis in measurement.

摘要现金流动制是一个比权责发生制更为合理的确认基础。

22. 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。

23. There are two types of accounting recognition basis: cash basis and accrual basis.

会计确认基础有两种：收付实现制和权责发生制。

24. 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。

25. 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。

26.recorded on an accrual basis

按应计会计制记帐

27.Accrual Basis

权责发生制

29.recognized on the accrual basis of accounting

按应计会计制核算

30.Accrual Basis accounting

应记制,债权发生制:以应收应付为计算基础,以确定本期收益与费用的一种方式。

32.modified accrual basis

修正权责发生制

33.Accrual-basis accounting versus cash-basis accounting

权责发生制和现金收付制

35.The essay sets forth the main content of accrual basis, analyses accrual basis\' negative impact on the

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。

-- 来源 -- dict.cnki.net