accrual basis of accounting

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 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.

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.

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

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.

Accrual basis: as opposed to cash accounting, a method of accounting whereby transactions are recorded as they occur and not when cash is exchanged;

应收应付制&同收付实现制相反，这是一种有交易就记录，而非有现金交易才记录的会计制；

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.

On the reforming of the budget accounting calculative basis, through carefully studied the Zelanian and Canadian accrual basis's reforming course and the effects, the author have pointed out the experience of the two countries' reforming that our country can use for reference.

在预算会计核算基础改革方面，本文在通过仔细研究两个典型国家新西兰和加拿大的权责发生制改革过程及成效的基础上，指出了几点我国可以借鉴的两国改革的经验。

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。

After centuries of development, financial accounting theory and practice is now primarily in cash basis and accrual basis of accounting recognition of two.

经过几个世纪的发展，财务会计理论界和实务界如今主要存在收付实现制和权责发生制两种会计确认基础。