accrual basis

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。

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

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

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。

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

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。

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

Accrual Basis Should be Implemented in Colleges and Universities

高校会计应实行权责发生制

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。

The smooth introduction of accrual basis , the primary budget units will also play a big role .

能否顺利地引入权责发生制，基层预算单位也将起到很大的作用。

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

Article 9 Recognition , measurement and reporting for accounting purposes shall be on an accrual basis .

第九条企业应当以权责发生制为基础进行会计确认、计量和报告。

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。

Therefore , it is expected to set up government accounting and report systems and accrual basis step by step .

应逐步建立起政府会计体系、政府财务报告制度，逐步实行政府会计制度权责发生制。

On the Philosophical Basis of Accounting System Try to discuss connection with accrual basis and cash flow basis of accounting

论会计制度的哲学基础试论现金流量会计与权责发生制会计的关系

Because of the scientific nature of analysis on accrual basis , it must be combined with the information of cash flow ;

由于应计制分析方法的科学性，必须将现金流量信息与应计制信息结合；

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 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。

This section includes the discussions of accounting objective , functions of accounting , principle of historical cost , accrual basis .

其中，由于选题范围的缘故，故只探讨了会计网络化对传统会计目标、权责发生制原则、历史成本原则、传统会计职能等的影响。

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；

In all business firms , revenues and expenses may be measured either on cash basis or accrual basis .

所有企业的收入和费用可以按收付实现制或权责发生制计量人账。

A Study on the Limitations of Accrual Basis of Accounting The Effects of Corporate Governance on Discretionary Accrual

论权责发生制会计确认模式的局限性公司治理因素对企业操控性应计项目的影响&从企业契约观和信号假说出发

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；

The computation of taxable income of an enterprise shall , in principle , be on an accrual basis .

企业应纳税所得额的计算，以权责发生制为原则。

The government in the many objectives of financial reporting , there are many aspects to adopt accrual basis can be achieved .

在上述政府财务报告的诸多目标中，有很多方面是必须采用权责发生制才能实现的。

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。

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。

In order to building the VAT accounting model of separation , it is necessary to carry out accounting on the accrual basis .

建立财税分离的增值税会计模式，需要全面实行权责发生制。

The benefit of accounting in future will have the trend of closing to the concept of accrual basis and cash flow basis ;

未来会计收益观将有向经济学收益概念靠拢的趋势；

In this paper , we first give a summary of the background , the meaning and the advantages and disadvantages of accrual basis .

本文首先对权责发生制进行了概述，分析了它产生的背景，含义及存在的优缺点。