accrual basis of accounting
根据该方法
常用释义
英式发音
美式发音
基本释义
- 权责发生制会计：一种会计方法，根据该方法，收入和支出在实际发生时被记录，而不是在现金实际收到或支付时被记录。
例句
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1·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。
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2·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。
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3·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。
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4·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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5·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。
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6·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。
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7·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。
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8·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 dem...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。
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9·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。
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10·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。
同义词
n.
[会计]权责发生制；应计制会计；会计权责发生制