accrual basis

accrual basis什么意思,accrual basis翻译

基本解释

un.: 应计制
网络: 应计基础；权责发生制

英汉解释

• 应计制

例句

• 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。

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

  企业应当以权责发生制为基础进行会计确认、计量和报告。

• 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。

• 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。

• The accrual method of accounting is also known as accrual accounting or accrual basis accounting.

  权责发生制核算法也称应计核算法或应计基础核算法。

• In accounting terminology, the income statement is prepared using the "accrual basis" , not the outdated "cash basis" .

  以会计术语来说，损益表是根据“权责基础”编制的，以现金收入及支出为准的“现金基础”早就被淘汰了。

• The financial statements of Legal Aid Services Council are prepared on an accrual basis.

  法律援助服务局的财务报表以应计基础编制。

• Secondly, feasibility and basic thoughts of introducing Accrual Basis into government accounting will be analyzed.

  进而系统分析现阶段政府会计引进权责发生制的可行性，阐述了改进的基本思路；

• Article 7A donation transfer institution shall employ accrual basis accounting for the donation projects under its management.

  第七条转赠机构管理的赠款项目会计核算以权责发生制为基础。

• In a growing company, this results in a lower income compared to accrual-basis accounting.

  在一个成长的公司，这样的结果是较低的收入相比，权责发生制为基础的会计。