Facts About Accrual Accounting method.
权责发生制核算法的一些事实。
Accrual accounting method or accrual basis.
权责发生制或应计基础法。
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 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。
For the reason of accrual accounting and principal-agent relationship, earnings management is inevitable.
由于应计会计制和委托代理关系等因素的存在，盈余管理是不可能完全杜绝的。
But a business is not supposed to keep books this way. It is supposed to use the concept of accrual accounting.
但一家企业并不能以这种方法记账，而是应该使用权责发生制。
Under accrual accounting, revenue is recorded when it is earned and realized, regardless of when actual payment is received.
根据权责发生制会计，收入记录时，收入和实现，无论何时实际收到付款。
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。
This next stage will be less spectacular, thanks to accrual accounting, in which loan losses are realised gradually and offset by reserves.
下一个时期可能并不会很惊人了，因为权责发生制，这可以使贷款损失被逐渐认清而且会被用储蓄来抵消掉。
Accrual accounting recognizes the effects of revenue and expense events in the period in which they occur regardless of when cash is exchange.
应计制管帐忽略现金现实收付时间，而在业务产生当期实现营业收入或费用。
However, accrual accounting may create accounting noise, which sometimes needs to be tuned out so that it's clear how much actual cash a company is generating.
然而，权责发生制会计准则会产生一些会计干扰因素，有时候需要把这些因素剔除掉才能清楚地显示一家公司到底创造多少现金收入。
The point of accrual accounting is to perfectly match the revenues and expenses to the time period in which they actually happen, not when the payments are made or received.
权责发生制“的关键是将收入与费用在每个发生期间内准确的配比，而不管是否支付或收到现金。
This leads to another important concept called "accrual accounting." When many people start keeping books, they simply record cash received for services rendered as revenue.
这就导致了另一个重要概念，叫作“权责发生制”。
Many banks are still holding assets, particularly whole loans, at values far above their market price because, under accrual accounting, losses can be booked over several years (see article).
许多银行仍然持有其价值高于市场价格的资产，尤其是整体贷款，因为在权责发生制下，损失可以在许多年后才入账。
If we were to talk about the Numbers in say, California, in real accounting terms, it would be more than disconcerting as accrual accounting seems to play no role in calculating state finance.
如果我们用真正的会计术语谈论数据，以加利福尼亚州为例，它将令人不安，因为权责发生制会计似乎在计算州财政上没有发挥作用。
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。
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？
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。
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。
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。
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。
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。
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。
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