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。
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。
In this paper, we first give a summary of the background, the meaning and the advantages and disadvantages of accrual basis.
本文首先对权责发生制进行了概述，分析了它产生的背景，含义及存在的优缺点。
This is a most remarkable difference in account statement between accrual basis and cash flow basis.
这是权责发生制与现金流动制在会计报表方面的一个最显著的不同点。
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。
Payables due mentioned in this article refer to the payables that should be calculated into relative costs and expenditures of the payer according to accrual basis principle.
本条所称到期应支付的款项，是指支付人按照权责发生制原则应当计入相关成本、费用的应付款项。
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。
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 second ASpect of the meASurement process is often referred to AS matching cost and revenue and its fundamental to the accrual bASis of accounting.
该计量过程的第二个方面也常称为成本与收入配比，而且它是权责发生制会计的基础。
Both the accrual basis and the cash basis are two basic methods of the accounting affirmance.
权责发生制和收付实现制是会计确认基础的两种基本方法。
The financial statements of Legal Aid Services Council are prepared on an accrual basis.
法律援助服务局的财务报表以应计基础编制。
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。
EVA built on the accrual basis, which is easily manipulated by management. The measure accuracy is not enough.
EVA建立在权责发生制基础上，容易被管理层操控，衡量的准确度不够。
Measurement accounting income is an accrual basis concept and economists define the core of income as revenue realization and matching principle.
计量会计收益是根据权责发生制概念，经济学家将收益定义为：其核心是收入实现和配比原则。
In all business firms, revenues and expenses may be measured either on cash basis or accrual basis.
所有企业的收入和费用可以按收付实现制或权责发生制计量入账。
So we must recognize the identification basis of insurance accounting again, carry out "joint basis", that is accrual basis and cash basis coexisting, so as to meet the different demand of decision.
因此，我们应该重新审慎保险会计确认基础，实行“联合发生制”混合会计基础，即权责发生制与收付实现制并存，以适应不同的决策需求。
Than overall carrying out accounting on the cash basis, overall carrying out accounting on the accrual basis do more superpower.
全面实行权责发生制比全面实行收付实现制具有更多优越性。
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。
There are two types of accounting recognition basis: cash basis and accrual basis.
会计确认基础有两种：收付实现制和权责发生制。
Professional judgment, which can not be replaced, is the inherent character of accrual basis accounting and wether it can reflect the essence of economic transaction is most important.
专业判断是会计固有的职责，具有不可替代性，关键是专业判断能否反映经济业务的实质。
The accrual basis recognizes the impact of transactions on the financial statements in time periods when revenues and expenses occur.
根据这个，确定的利润（或损失）是基于准确性原则基础，这不同于现金基本费用发生应及时处理财务报表。
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。
Article 11 The computation of taxable income of an enterprise shall, in principle, be on an accrual basis.
第十一条企业应纳税所得额的计算，以权责发生制为原则。
Article 11 The computation of taxable income of an enterprise shall, in principle, be on an accrual basis.
第十一条企业应纳税所得额的计算，以权责发生制为原则。
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