Accrual Accounting & Financial Reporting in the Public Sector: Reframing the Debate.
权责发生制会计 及 财务报告中的公共部门: 重新辩论.
来源:互联网摘选Analyzing the use of accrual basis and cash flow basis: form distortion of accounting information
从会计信息失真角度谈权责发生制与现金流动制的运用
来源:互联网摘选The accrual basis differs significantly from cash basis of accounting.
应计制会计与现金收付实现制会计有着巨大的差别。
来源:互联网摘选Expense accrual for monthly closing and book in correct accounting period.
月底结帐的费用预提,确保费用记录在正确的会计期间.
来源:互联网摘选The estimated accrual for bad debts result from the current period's sales.
由本期销售导致的坏账的估计利息.
来源:互联网摘选An Empirical Research on the Accrual Quality Under New Accounting Standards
基于新企业会计准则的应计质量实证研究
来源:互联网摘选There are two widely used bases of accounting: the accrual basis and the cash basis.
权责发生制和现金收付制是会计的两大记账基础.
来源:互联网摘选These objectives determine the accrual basis of the necessity and the specific application model.
这些目标决定了采用权责发生制的必要性和具体应用模式。
来源:互联网摘选A Probe into the Introduction of Accrual Basis into Institution Accounting
对事业单位会计核算引入权责发生制问题的探讨
来源:互联网摘选Open fund is not time deposit, year of its accrual and net value are concerned.
开放基金不是定期存款, 它的年收益与净值有关.
来源:互联网摘选Ponder on the Application of Accrual System in Administrative and Public Accounting
关于行政事业单位会计运用权责发生制的思考
来源:互联网摘选But these accrual run a system and give due effectiveness without play.
但这些收益治理系统并没有发挥出应有的效用
来源:互联网摘选
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