[会计]权责发生制；应计基础

权责发生制; 应计制; 权责发生基础; 应计基础

accrual rates───应计利率

factual basis───事实根据；事实过失

accrual rate───应计利率

trial basis───试用基础；试点；试行

on a trial basis───在试验的基础上；试验性地

accruals───n.利息，收益（accrual的复数）；权责发生额（accrual的复数）

coal basin───煤盆地；煤田；成煤盆地

coal basins───煤盆地；煤田；成煤盆地

legal basis───法律依据；[法]法律根据

Article 5 The company employ the Accrual Basis Accounting principle.───第五条本企业应当根据权责发生制的原则记账.

Accrual accounting method or accrual basis.───权责发生制或应计基础法。

In accrual - basis accounting, an accountant recognizes the impact of a business transaction as it occurs.───在权责发生制下, 会计师在企业交易发生时就记录其影响.

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。

Three concepts used in accrual - basis accounting are the accounting period, the realization principle, and matching principle.───在权责发生制下的三个重要概念是会计期间 、 收入原则和配比原则.

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。

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.

Article 16 The accrual basis of accounting shall be adopted in accounting records and financial reports.───第十六条会计核算应当以权责发生制为基础.

What advantage does accrual - basis accounting offer?───又有什么好处是否应计制会计的基础上提供?

The company shall implement double entry ( debit entry and credit entry ) and accrual basis in Accounting.───公司采用国际通用的权责发生制和借贷记帐法记帐.

The accrual basis shall be adopted for accounting treatments.───(八)企业的会计核算应当以权责发生制为基础.

The recognition basis of pension insurance accounting should combine cash basis and accrual basis.───应采用权责发生制与收付实现制相结合的会计确认基础.

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.

Thus , merchandising businesses generally use the accrual basis.───销售企业一般采用权责发生制为基础.

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.

The accrual basis shall be adopted for accounting treatments.

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

Thus , merchandising businesses generally use the accrual basis.

Article 7A donation transfer institution shall employ accrual basis accounting for the donation projects under its management.

The accrual basis differs significantly from cash basis of accounting.

The accrual basis recognizes the impact of tra actio on the financial statements in time periods when revenues and expe es occur.

Article 16 The accrual basis of accounting shall be adopted in accounting records and financial reports.

Accrual basis – A basis of accounting under which transactions and other events are recognized when they occur (and not when cash or its equivalent is received or paid).

Accrual Basis Accounting A method of reporting income when it is earned and expenses when incurred, even though they may not have been received or actually paid.