There is always a debate on who should use the accrual method of accounting.
什么样的企业应该采用权责发生制核算法，通常存在争议。
The cash method of accounting is a well known and widely used technique which has some advantages and disadvantages.
会计核算的收付实现制广为人知并被广泛使用，这种方法既有优点，也有缺点。
There are many methods of accounting, such as cash method of accounting, cost method of accounting, accrual method of accounting.
会计核算的方法有多种，如收付实现制核算法、成本核算法、权责发生制核算法。
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。
In the accrual method of accounting, income is reported in the period it is earned.
使用权责发生制核算法，收入应于发生当期予以报告，不管款项是否已经收到。
There are two very important rules about income and expenses in this method of accounting.
这种方法核算收入和费用时有两个重要规则。
In this article, I shall present to you the accrual method of accounting, its rules and procedures which will help you to understand this concept better.
本文我将向你介绍权责发生制及其规则和程序，以帮助你更好地理解这个概念。
Let us now understand the cash vs accrual method of accounting comparison with the help of a suitable example.
下面我们结合适当的例子来了解收付实现制和权责发生制的区别。
There is no doubt that accrual method of accounting is extremely useful in businesses which are expanding rapidly and have many transactions to record.
无疑，权责发生制核算法对于那些迅速增长、业务较多的公司极为有用。
How does the accrual method of accounting expenses work?
权责发生制怎样核算费用？
Accounting done with the help of cash accounting method gives exact details about the cash balance of the company.
使用收付实现制能够获得公司现金余额的详细资料。
The problem of display of exaggerated earnings and profits will not occur in the books of companies which are maintained using the cash accounting method.
一直使用收付实现制的公司，其账面就不会出现夸大收益和利润的问题。
One of the major advantages of cash method of accounting is its simplicity for use and getting realistic financial details of the company.
它的最大优点就是简便易行、能够得到公司真实的财务信息。
AIX accounting provides a method for monitoring and collating the system resource usage from a single system or several systems. You can then use this information for a variety of purposes, such as.
AIX记帐提供一种方法进行监视及核对来自单个或多个系统的系统资源使用情况。
Experimental research method is one of the scientific methods in the field aboard of accounting theory research, while few scholars internal can use the method freely.
实验研究法是国外会计理论研究领域广泛采用的科学研究方法之一，而国内的学者使用这种研究方法的频率很低。
The Purchase method"or"The pooling of interests method"? It is the most interesting and important issue all along in the international consolidation accounting theory and practice.
采用“购买法”还是“股权联营法” ，是国际上合并会计理论和实务中最重要且最为有趣的争论主题。
With the change of accounting method from history cost measurement to fair value measurement, it is important to value the fair value of a liability.
随着会计计量方法由历史成本计量向公允价值计量的转变，对负债公允价值的评估尤为重要。
Next we compared the there accounting methods for business combinations and analyzed the limitations of pooling of interests method.
第二部分提出并比较了合并会计处理三种方法的理论假设和具体方法。
Liabilities are legal debts or obligations that are planned or estimated using a method of accounting called accrual accounting.
负债是用一种叫做权责发生制会计的方法来计划或评估的合法债务。
Returning to a rational way of thinking, the methods in this regard should be traditionally and gradually transformed into a method of accounting system.
正本清源，会计规范研究方法应回归为会计一般研究方法，并可过渡为会计系统研究方法。
In contrast, under the perpetual inventory method of accounting for merchandise inventory and the cost of merchandise sold accounts.
相反，在永续盘存法下，每一笔商品购买和销售业务都必须登记在存货和商品销售成本账户中。
Each unit can according to the needs of the financial accounting method and procedure set up the general ledger.
各单位可以根据所采用的记账方法和财务处理程序的需要设置总账。
But under the environment of new logistics, the traditional cost accounting method has already appeared insufficiently.
然而在新的物流环境下，传统成本核算方法已显露不足。
Where a royalty payment is prescribed , the parties shall prescribe in the contract a method for inspection of the relevant accounting books.
约定提成支付的，当事人应当在合同中约定查阅有关会计帐目的办法。
With cash control, there is no use of the accrual method of accounting.
凭借现金控制，不使用累计的记账方法。
Empirical research method applied in the field of accounting study has enlivened the academic atmosphere, and enriched the achievements.
实证研究方法在我国会计研究领域的运用不仅活跃了会计研究的学术气氛，也丰富了会计研究的成果。
This paper analyses the method of logistics outsourcing cost. The current financial system and accounting method can not meet the demand from the cost principle and method.
现行的财务会计制度和会计核算方法在核算原则、方法和手段上都难以满足物流外包成本核算的需要，因而不能正确地对物流外包业务的成本进行度量。
This paper analyses the method of logistics outsourcing cost. The current financial system and accounting method can not meet the demand from the cost principle and method.
现行的财务会计制度和会计核算方法在核算原则、方法和手段上都难以满足物流外包成本核算的需要，因而不能正确地对物流外包业务的成本进行度量。
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