权责发生制原则

本条所称到期应支付的款项，是指支付人按照权责发生制原则应当计入相关成本、费用的应付款项。

Payables due mentioned in this article refer to the payables that should be calculated into relative costs and expenditures of the payer according to accrual basis principle .

权责发生制原则在我国市场经济条件下的应用探索

Exploration of Accrual Basis Utilization in the Market Economy

权责发生制原则在实际运用中的几个问题

Problems on the principle of rights and responsibility in the practice

笔者认为：权责发生制原则要求将人力资源支出资本化；

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

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

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。

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

传统会计净利润是在公认会计原则的基础上，遵循权责发生制原则和稳健性原则的结果。

Traditional accounting net profit is the result of following responsibility and right law and stable principles based on popular accounting laws .

在不同的森林生态价值会计主体中应根据自身的特点分别选择权责发生制原则和收付实现制原则；

Different accounting entities of forest ecology should chose the accrual-basis or the cash-basis accounting principle , according to its own characters .

因此本文主要目的是比较分析权责发生制原则下的会计盈余与收付实现制原则下的现金流量在中国股票市场上投资决策的作用。

As a result , this paper aims at comparing the effect of both accounting earnings and cash flows to the Chinese stock market .

债券投资分短期投资和长期投资，利息收益也有分期收到和一次收到，根据权责发生制原则计提的应收利息收益，一个属于流动资产，一个属于长期资产。

Bond investment can be classified into short-term investment and long-term investment . The means of receiving interest include installment receipt and lump-sum receipt .

现行增值税会计核算所反映的会计信息与权责发生制原则要求有一定的出入，同时割裂了增值税与利润的关系。

There are some difference between accounting information and the principle of accrual basis that recent value-added tax business accounting reflects , and it separates the relationship between the value-added tax and the profits at the same time .

最重要的会计原则包括权责发生制原则、历史成本原则、收入实现原则、配比原则、稳健性原则、客观性原则、充分揭示原则、一致性原则及重要性原则。

The most important accounting principles include the accrual principle , the historical principle , the realization principle , the matching principle , the prudence principle , the objectivity prin-ciple , the full-disclosure principle , the consistency principle and the materiality principle .

公认会计原则所包括的主要原则有：客观性原则，重要性原则，一致性原则，稳健性原则，权责发生制原则，充分披露原则，配比原则，实现原则和成本原则。

Major principles included in GAAP are the objective principle , the materiality principle , the consistency principle , the conservatism principle , the accrual-basis accounting principle , the adequate disclosure principle , the matching principle , the realization principle , and the cost principle .

第五条本企业应当根据权责发生制的原则记账

Article 5 The company employ the Accrual Basis Accounting principle .

企业应纳税所得额的计算，以权责发生制为原则。

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

在核算原则上，其权责发生制、计价原则和配比原则等也不符合国民经济核算的原则要求。

On the accounting principle , its accrual basis , valuation and allocation do not accord with the demands of the national economic accounting principle , too .

在分析电子商务优势的基础之上，阐述了电子商务对传统财务会计在历史成本、权责发生制等会计核算原则、会计核算流程以及支付结算方式等方面所产生的重要影响。

On the basis of analyzing the advantage of electronic commerce , this paper mainly expounds the influence on traditional accounting in the aspects of some accounting principles of historical cost and accrual basis , accounting procedures and the ways of settlement .

其次，经济学、财务学和会计学对盈余的理论解释存在明显差异，现行会计盈余的确定模式基于权责发生制和历史成本原则，导致会计盈余信息存在固有缺陷，难以体现其质量水平。

Then , from the obvious differences between economic , finance and accounting theories that explain earnings , the author points out that the contemporary model of accounting earnings , based on accrual basis for accounting and historical-cost system , could hardly show the level of earnings ' quality .

介绍了市场经济条件下权责发生制在我国会计工作实施过程中所面临的困境，同时又强调了企业会计准则中建立权责发生制原则的必要性。

Introduces the difficulties in the implement of the accrual basis at the beginning of the market economy of our country and stresses the necessity to establish the accrual basis in the accounting principle of enterprise .