查询词典 accrual

Article 9 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。

Government accounting which completely based on cash basis has not been adapted to times,for this reason,introduce accounting on accrual basis or amendatory accrual basis is necessary to economic reform.

政府会计完全以收付实现制为确认基础，已越来越力不从心，引进权责发生制或修正的权责发生制已成为改革的必然趋势。

This paper intends to study the problem of governmental assets measurement based on governmental accounting of accrual basis, defines the scope of governmental assets according to the contents of state assets, and then explores measurement issues of various governmental assets based on governmental assets classification.

本文主要是在应计制政府会计框架下研究政府资产计价问题，通过分析国有资产所包括的内容来界定政府资产的范围，然后在对政府资产分类的基础上探讨各类政府资产的计价问题。

Then cited the accrual basis of revenue from commercial banks, the cost of the verification process in the concrete application and then by Chinas commercial banks adopt accrual accounting system by the existence of the problem, pointing out that this principle in Chinas commercial banks accounting easy Banks inflated income, inflated profits easily lead to false accounting; easily lead to inflation and affect the national economys health, sustained and stable development.

接着列举了权责发生制在商业银行会计处理中的运用，进而提出了我国商业银行会计核算采用权责发生制所存在的问题，指出这一原则在我国商业银行会计核算中，容易导致银行虚增收入，夸大利润；容易导致会计造假现象；容易引发通货膨胀，影响国民经济的健康、持续、稳定发展等问题。

All sales rebate accrual will be general the negative invoices in those virtual AR account, No check receipts acceptance, no offset, they are for sales rebate accrual only, and total AR amount will be scoped out of the AR aging report from this month but it impacts total AR balance.

所有的 销售增殖将是一般的消极发货票在那些真正的AR 帐户中的折扣，不开检查收据的采纳，也没有垂距，他们只是为销售折扣增殖，并且从这个月开始总的AR 数额将在AR阶段报告的范围之外，但它影响了总的AR 平衡

New growth thinks its germ depends on assuming capital limit accrual decreases successively indefinitely theoretically, begin to revise this kind to assume, formed the analytic framework of oneself, it is to assume capital limit accrual decreases successively indefinitely for one invariable and rather than; 2 be will be born at economic system inside technical factor, implicit assume capital limit tends degressively one plus.

新增长理论认为其根源在于假定资本边际收益无限递减，并开始修改这种假定，形成了自身的分析框架，一是假定资本边际收益为一常数而非无限递减；二是将技术因子内生于经济系统，隐含假定资本边际递减地趋于一正数。

Stock prices overweighting the role of accrual persistence, is a local manifestation of a global phenomenon.

Accrual Anomaly；Sloan 1996）是全球性现象的一种地区性表现（在美国市场，市场投资者高估应计项目的持续性）。

Ticket Validity: 14 days,"Q" class not eligible for FFP Mileage Accrual ("SQ - W / MI - B" class eligible for FFP Mileage Accrual).

只适用於电子机票；机票有效期： 14天，机票Q不可累积飞行哩数(&SQ - W / MI - B&可累积飞行哩数)。

In accounting terminology, the income statement is prepared using the "accrual basis", not the outdated "cash basis". When China in 1994 proclaimed the adoption of the Western accounting system, the switch from the cash basis to the accrual basis was the heart of the change.The writer is a resource panellist of SPH's Chinese Newspapers.

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。1994年中国的会计制度&向世界并轨&指的主要就是弃现金基础、采权责基础。

Shift of predicting China of Aaron Kessler of Piper Jaffray analyst closes cent by this year March numerous wireless short message interrelates gateway, your cent is numerous the wireless business of 80% will face a risk, cent consequently every accrual expects numerous medium to be reduced by 1.51 dollars this year to 1.42 dollars, will every accrual anticipated 2009 reduce by 2.23 dollars to 2.09 dollars, reduce target price by 86 dollars to 68 dollars.

Piper Jaffray分析师Aaron Kessler预计中国移动今年3月底关闭分众无线的短信互连网关，令分众80%的无线业务都将面临风险，因而将分众传媒今年每股收益预期由1.51美元下调至1.42美元，将2009年每股收益预期由2.23美元下调至2.09美元，并将目标价由86美元下调至68美元。

In the negative and interrogative forms, of course, this is identical to the non-emphatic forms.

。但是，在否定句或疑问句里，这种带有"do"的方法表达的效果却没有什么强调的意思。

Go down on one's knees;kneel down

屈膝跪下。。。下跪祈祷