查询词典 accrual basis

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。

Two systems can be used in dealing with this problem: cash basis and accrual basis.

在处理这个问题中，可以采用两种方法：会计的现金收付实现制和权责发生制。

This is a most remarkable difference in account statement between accrual basis and cash flow basis.

这是权责发生制与现金流动制在会计报表方面的一个最显著的不同点。

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。

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入账。

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。

In order to accrual basis of the financial statements based on a cash basis and based on the results of the implementation of the budget between the figures will be a great difference.

在以权责发生制为基础的财务报表和以收付实现制为基础的预算执行结果之间会产生很大的数字差异。

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。

On the reforming of the budget accounting calculative basis, through carefully studied the Zelanian and Canadian accrual basis"s reforming course and the effects, the author have pointed out the experience of the two countries" reforming that our country can use for reference.

在预算会计核算基础改革方面，本文在通过仔细研究两个典型国家新西兰和加拿大的权责发生制改革过程及成效的基础上，指出了几点我国可以借鉴的两国改革的经验。

In accounting terminology, the income statement is prepared using the "accrual basis", not the outdated "cash basis".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

Neither the killing of Mr Zarqawi nor any breakthrough on the political front will stop the insurgency and the fratricidal murders in their tracks.

在对危险的南部地区访问时，他斥责什叶派民兵领导人对中央集权的挑衅行为。

In fact,I've got him on the satellite mobile right now.

实际上 我们已接通卫星可视电话了