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。

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The accounting of the joint venture company shall adopt the internationally used accrual basis and debit and credit accounting system in their work.

合营公司采用国际通用的权责发生制和借贷记帐法记帐。

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The accounting of the joint venture company shall adopt the internationally used accrual basis and debit and credit accounting system in their work.

合营公司采用国际通用的权责发生制和借贷记帐法记帐。

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