查询词典 accrual basis

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。

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。

There are obvious differences among the economic finance and accounting theory to explain earnings. The contemporary model of accounting earnings that based on accrual basis for accounting and historical-cost system is hard to show the level of earnings quality.

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。

The adjusting entries is to take the accounting on the accrual basis notion as the foundation, not take monthly accountant bill or the end transaction of months as the foundation.

调整分录是以权责发生制概念为基础，而不是以每月账单或月末经济业务为基础。

Firstly,it argues that the network accounting changes three basic accounting assumptions based on the traditional accounting.Secondly,it argues that the network accounting deeply changes accounting on the accrual basis,historical cost,accounting statement and functions of accounting.

一是对传统会计基本理论的冲击，主要表现在会计四项假设中三项假设的变动和改变；二是对会计实务的影响，主要表现在对权责发生制、历史成本计价原则、会计报表、会计职能四个方面的冲击；另外，电子商务的出现也将改变传统财务会计管理模式和促进会计手段的全面创新。

In this paper, we first give a summary of the background ,the meaning and the advantages and disadvantages of accrual basis.

本文首先对权责发生制进行了概述，分析了它产生的背景，含义及存在的优缺点。

Capital asset depreciation costs also contributed to the larger accrual basis of one of the reasons for the deficit.

资本性资产的折旧费用也是导致较大的权责发生制赤字的原因之一。

The government in the many objectives of financial reporting, there are many aspects to adopt accrual basis can be achieved.

在上述政府财务报告的诸多目标中，有很多方面是必须采用权责发生制才能实现的。

These objectives determine the accrual basis of the necessity and the specific application model.

这些目标决定了采用权责发生制的必要性和具体应用模式。

Generally we choose the accrual basis when we work.

通常我们选择权责发生制当我们工作时。

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