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。
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。
The cash flow statement is created to indicate that information for accrual-basis accounting.
现金流量表是建立以表明信息的权责发生制为基础的会计。
For instance, whether we can unify the Accrual-basis accounting and Cash-basis accounting in the income taxes accounting or not? For this question, there is a dispute for a long time.
例如,权责发生制和收付实现制在所得税会计核算中是否可以统一的问题就存在着争议。
For instance, whether we can unify the Accrual-basis accounting and Cash-basis accounting in the income taxes accounting or not? For this question, there is a dispute for a long time.
例如,权责发生制和收付实现制在所得税会计核算中是否可以统一的问题就存在着争议。
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