accural
accural-
Accounting Standard for Business Enterprises stipulates definitely that accounting measurement should depend on accural basis .
《企业会计准则》明确规定：会计核算应当以权责发生制为基础。
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Accural basis has its advantage on recognition of income and expense , costing and measurement of profit and loss , and etc.
权责发生制在确认收入和费用、成本核算以及损益的确定方面都显示出很大的优越性。