accrual basis

Generally we choose the accrual basis when we work.

通常我们选择权责发生制当我们工作时。

The sales income of enterprises shall be confirmed following the principles of accrual basis and substance-over-form;

企业销售收入的确认遵循权责发生制原则和实质重于形式原则；

Article 16 The accrual basis of accounting shall be adopted in accounting records and financial reports.

第十六条会计核算应当以权责发生制为基础.

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.

The essay sets forth the main content of accrual basis, analyses accrual basis' negative impact on the quality of accounting information, and puts forward the accounting postulate on which accrual basis depends coming into shaking in the network era.

文章阐述了权责发生制的基本内容，分析了权责发生制对会计信息质量的负面影响，指出权责发生制赖以存在的会计假设在网络时代产生了动摇。

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

Three concepts used in accrual-basis accounting are the accounting period, the realization principle, and matching principle.

在权责发生制下的三个重要概念是会计期间 、 收入原则和配比原则.

The company shall implement double entry ( debit entry and credit entry ) and accrual basis in Accounting.

公司采用国际通用的权责发生制和借贷记帐法记帐.

Will accrual basis be shaken?

权责发生制会不会动摇？

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。

In accrual-basis accounting, an accountant recognizes the impact of a business transaction as it occurs.

在权责发生制下, 会计师在企业交易发生时就记录其影响.

The recognition basis of pension insurance accounting should combine cash basis and accrual basis.

应采用权责发生制与收付实现制相结合的会计确认基础.

Thus , merchandising businesses generally use the accrual basis.

销售企业一般采用权责发生制为基础.

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。

The accrual basis shall be adopted for accounting treatments.

(八)企业的会计核算应当以权责发生制为基础.

The income statement discloses revenues, expenses and net income on the accrual basis.

损益表是按照应计基础（权责发生制）的要求来列报收入、费用和净收益的。

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。

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

Accrual Basis Should be Implemented in Colleges and Universities

高校会计应实行权责发生制

Reconsideration about Governmental Accounting Basis and Accrual Basis Budgeting Reformation

政府会计确认基础与权责发生制预算改革的思考

Cash basis, which is the embryonic form of cash flow basis, is denied by the appearance of the accrual basis under accountability.

收付实现制是现金流动制的雏形，受托责任观下权责发生制的出现否定了收付实现制。

With the changing of economic environment, the basis of accounting recognition experienced cash basis, accrual basis to the cash flow basis.

随着经济环境的变化，会计确认基础历经了从收付实现制、权责发生制向现金流动制的发展历程。

What advantage does accrual-basis accounting offer?

又有什么好处是否应计制会计的基础上提供?

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.

Article 5 The company employ the Accrual Basis Accounting principle.

第五条本企业应当根据权责发生制的原则记账

The recognition basis of pension insurance accounting should combine basis and accrual basis.

应采用权责发生制与收付实现制相结合的会计确认基础.

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 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。

The first, the principle of accrual basis re-quires the capitalization of human resources expenditure.

笔者认为：权责发生制原则要求将人力资源支出资本化；

Exploration of Accrual Basis Utilization in the Market Economy

权责发生制原则在我国市场经济条件下的应用探索