The big step from the former to the latter makes the accounting basis scientific.
从收付制到应计制是会计处理基础的科学化。
Accounting documents are important components of accountants data as well as the accounting basis.
会计凭证是会计资料的重要组成部分，是会计核算的依据。
There is a difference between the accounting basis of tax accounting and the one of financial accounting.
税务会计的核算基础与财务会计核算基础之间存在差异。
We believed that should have the manufacture take the power and responsibility as the state-owned capital management budget system's accounting basis.
我们认为，应以权责发生建造为国有成本经营预算轨制的会计根柢。
Therefore, we give some suggestion, the budget accounting systems should be reconstructed, accounting basis should be repaired, and financial reporting should be improved.
对此，从重构预算会计制度体系、修正会计核算基础及改进财务报告三个方面提出相关建议。
However, it should be remembered that all these numerous forms of means of payment had a common accounting basis in the pounds, shillings and pence of the imperial system.
但需要注意的是，所有这些支付手段都以帝国体系下的英镑、先令和便士为共同的计价基础。
Establishes the suitable accounting basis, not only establishes accounting systems premise, and has the important meaning regarding the establishment with it correspondences budget system.
确立适当的会计基础，不仅是建立会计制度的前提，而且对于建立与之对应的预算制度具有重要意义。
This a paper illustrates with the properties, contents, methods and requirements of accountancy. It emphasizes that reinforcing the accounting basis is the key for doing financial affairs well.
本文对会计工作的性质、内容、方法、要求进行了论述，强调加强会计基础工作是搞好财务会计工作的关键。
Seller shall maintain complete and accurate records, books of account, reports and other data necessary for the proper administration of the Agreement on a generally recognized accounting basis.
卖方应保留完整和精确的记录、账册、报表和实施本协议所需的一般公认会计的适当管理的其他数据。
Under the cash basis of accounting most receipts of money are revenues and most expenditures of money are expenses.
按现金收付制规定，企业收到的现金大都作为收入处理，付出的现金大都作为费用处理。
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。
With the help of Sageworks, a Raleigh, N.C.-based accounting consultancy and private-company data provider, Forbes assembled a list of the 20 most profitable types of businesses, on a pretax basis.
在北卡罗来纳州罗利市的会计咨询与私人数据提供商sageworks的帮助下，福布斯制作了一份20种利润率最高的小型公司排行榜，该排行榜是以税前利润为基础的。
With the help of Sageworks, a Raleigh, N. C. -based accounting consultancy and private-company data provider, Forbes assembled a list of the 20 most profitable types of businesses, on a pretax basis.
在北卡罗来纳州罗利市的会计咨询与私人数据提供商Sageworks的帮助下，福布斯制作了一份20种利润率最高的小型公司排行榜，该排行榜是以税前利润为基础的。
Not everyone is a fan of this accounting approach, though it has a sound theoretical basis.
虽然这种记账方法有坚实的理论基础，但并非人人赞同。
This is typically done on a periodic basis, and is where the meter and accounting model comes in.
这通常是定期实行的，同时也是要用到计量和统计模型的地方。
Accrual accounting method or accrual basis.
权责发生制或应计基础法。
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。
Forestry is an important part of the national economy. Statistics and accounting are the basis of the national income accounting.
林业是国民经济的重要组成部分，统计核算和会计核算是国民经济核算的基础。
Asset valuation basis is one of the mo st important concepts in accounting.
资产计价基础是会计学的重要概念之一。
Top100.cn is profitable only on an operating basis-in other words, before accounting for the money it pays to record companies for their content.
巨鲸的盈利水平仅能维持运营——换句话说，在赚钱之前它需要先向唱片公司购买内容。
The term "accounting policies" refers to the specific principles, basis and accounting treatment methods adopted by an enterprise for accounting recognition, measurement and reporting.
会计政策，是指企业在会计确认、计量和报告中所采用的原则、基础和会计处理方法。
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。
The paper first analyzes the nature of accounting policies and on its basis probes into the problems concerned in accounting policy selection, mainly dealing with four relationships.
本文首先分析了会计政策的本质，在此基础上探讨了会计政策选择中涉及的有关问题，主要是处理好四种关系。
The paper first analyzes the nature of accounting policies and on its basis probes into the problems concerned in accounting policy selection, mainly dealing with four relationships.
本文首先分析了会计政策的本质，在此基础上探讨了会计政策选择中涉及的有关问题，主要是处理好四种关系。
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