查询词典 accrual basis

Such a continuous period of more than accounting model with the implementation of accrual accounting basis of the inherent requirements.

这种多时期连续化的会计模式具有对实行权责发生制会计基础的内在要求。

The second aspect of the measurement process is often referred to as matching cost and revenue and its fundamental to the accrual basis of accounting.

该计量过程的第二个方面也常称为成本与收入配比，而且它是权责发生制会计的基础。

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

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。

Stand on the point of view on "entrepreneurial government", the adopting of accrual basis is the key to achieve "accountable management" of our government.

站在"企业化政府"的高度上，权责发生制的引入是实现政府以履行公共受托责任为核心的"可核算管理"的关键。

Article X of trade unions in order to cash basis of accounting as the basis, supplemented by accrual.

第十条工会会计以收付实现制为基础，以权责发生制为补充。

Innovations: The first innovation is that it is targeted on the banking and overcomes incomparability by the disparity of different industries; this thesis analyzes financial condition of listed banks based on free cash flow which overcomes the shortage of operating activity net cash flow and financial indexes based on accrual basis, creating cash flow index early-warning model, binding the result of factor analysis and discriminant analysis to evaluate comprehensively, giving warning limit and judging warning degree based on factor score and discriminant score and reducing misjudgment of single statistical method; Financial early-warning system of listed banks is constructed with cash flow index early-warning system and non-financial index BSC early-warning system.

本文的创新点：仅以银行业为研究对象，克服行业差距带来的不可比性问题；以自由现金流量为基点分析上市银行的财务状况，克服以往学者所采用的经营活动净现金流和以权责发生制为基础的财务指标的不足，创建了现金流指标预警模型；综合因子分析和判别分析两种统计方法，以因子得分和判别得分为尺度设置警限、判断警度，降低单一统计方法的误判性；融合现金流指标预警体系和非财务指标的平衡计分卡预警体系构建了上市银行财务预警体系。

The human resources training cost should be measured by accountants before training, which is more reasonable and soundable in accrual basis and matching principle.

在成本核算方面，应按人力资源会计中人力资源培训成本会计进行核算，这比按传统会计更合理、更符合权责发生制和配比原则。

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.

在仔细研究新西兰和加拿大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经验。

Again, in the determination of taxable income, both of accrual basis, the cost income ratio and principles.

比如，二者的计税依据都是应纳税所得额，即企业收入总额减去准予扣除项目后的余额。

The income statement discloses revenues, expenses and net income on the accrual basis.

损益表是按照应计基础的要求来列报收入、费用和净收益的。

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