权责发生制会计

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。

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。

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。

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。

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。

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。

The enterprise on metric foundation and tax authority are used respectively " authority duty happens make ", should the difference cent between revenue increase and accountant accrual is permanent difference and provisionality difference, of provisionality difference cross period booth to deserve to go up use partial amortize method, provisionality difference crosses period booth to match an accountant method of balance sheet debt is used on processing.

随着社会主义市场经济的不断健全和完善，我国在企业所得税会计方面：性质上坚持"费用观"，计量基础上企业和税务机关分别采用"权责发生制"，把应税收益和会计收益之间的差异分为永久性差异和暂时性差异，暂时性差异的跨期摊配上采用部分摊销法，暂时性差异跨期摊配会计处理上采用资产负债表债务法。

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。

This thesis first re-explain the application ofgovernmental accounting according to the subject postulates of the four basis postulates, and suggest that the viewpoint of differentiating accounting recording subject and reporting subject and makes some suggestions how to establish the reporting subject in the Chinese government . Secondly, this thesis puts forward a viewpoint that we should take basis of accounting as a basic postulates of government accounting, and an analysis on the initializing mechanism and realization mechanism of governmental accounting worldwide, and last this thesis makes some suggestions on the Choice base of Chinese governmental accounting.

首先对现有四个基本假设中的主体假设在政府会计中的应用进行重新解释，提出区分记账主体和报告主体的观点以及对如何确立中国政府会计的报告主体提出建议：其次，主张将会计基础作为政府会计的一项基本假设，并结合国际社会政府会计实践对政府会计运用权责发生制和收付实现制进行了分析，提出中国政府会计基础选择的若干建议。

However, as the name（read－only memory）implies, CD disks cannot be written onorchanged in any way.

然而，正如其名字所指出的那样，CD盘不能写，也不能用任何方式改变其内容。

Galvanizes steel pallet is mainly export which suits standard packing of European Union, the North America. galvanizes steel pallet is suitable to heavy rack. Pallet surface can design plate type, corrugated and the gap form, satisfies the different requirements.

镀锌钢托盘多用于出口，替代木托盘，免薰蒸，符合欧盟、北美各国对出口货物包装材料的法令要求；喷涂钢托盘适用于重载上货架之用，托盘表面根据需要制作成平板状、波纹状及间隔形式，满足不同的使用要求。