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accrual accounting
根据该方法
常用释义
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基本释义
  • 应计会计:一种会计方法,根据该方法,无论是否已经支付或收到款项,购买或销售的金额都会在记录时记录。
例句
  • 1·Facts About Accrual Accounting method.
    权责发生制核算法的一些事实。
  • 2·Accrual accounting method or accrual basis.
    权责发生制或应计基础法。
  • 3·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。
  • 4·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。
  • 5·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。
  • 6·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。
  • 7·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。
  • 8·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。
  • 9·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。
  • 10·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。