权责发生制会计

Most business firms use the accrual basis of accounting and it will be discussed in more details.

多数公司使用权责发生制会计。我们将较为详细地探讨这种方法。

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 financial statements illustrated in this text are all established on the accrual basis of accounting.

本教材列示的财务报表都是以权责发生制会计为基础的。

This concept applies to firms that employ an accrual basis accounting system.

这一概念适用于采用权责发生制会计系统的企业。

Essential to the accrual basis is the matching of expenses with the revenue that they helped produce.

权责发生制会计很重要的一点是使帮助产生收益的费用与收益相配比。

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 is because most countries require companies to comply with the accruals basis of accounting.

这是因为大多数国家要求企业必须遵守权责发生制会计。

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。

This paper also discusses institution supply and implementation performance of government accounting reform institutionally.

权责发生制政府会计改革的关键是通过在政府会计中引入权责发生制会计基础而建立权责发生制政府会计系统。

This paper reviews both the previous debates surrounding the adoption of accrual accounting and reporting in the public sector, argues for a reframed approach to debates about the impact of this type of reform, and reports evidence that far from having an exclusively positive impact on

本文回顾了过去的辩论围绕着通过权责发生制会计和报告在公共部门，主张重新框办法辩论的影响，这种类型的改革，报告的证据表明，远远没有完全积极的影响质量财政决策中的公共部门方面，通过权责发生制会计和财务报告事实上可能破坏质量的某些关键的决定，包括有关外包和竞争性招标。

Breath, muscle contraction of the buttocks; arch body, as far as possible to hold his head, right leg straight towards the ceiling (peg-leg knee in order to avoid muscle tension).

呼气，收缩臀部肌肉；拱起身体，尽量抬起头来，右腿伸直朝向天花板（膝微屈，以避免肌肉紧张）。

The cost of moving grain food products was unchanged from May, but year over year are up 8%.

粮食产品的运输费用与5月份相比没有变化，但却比去年同期高8％。