权责发生制会计

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。

Faced with this new situation, for the cash basis to accrual accounting is based on institutions an ideal choice.

面对这种新形势，改收付实现制为权责发生制是事业单位会计核算基础的理想选择。

At the same time, the government financial reporting objectives of the government also decided in the accrual basis of accounting based on the application scope and extent.

同时，政府财务报告的目标也决定了政府会计中权责发生制基础的应用范围和程度。

Finally, the above problems, corresponding to the proposed measures to improve the accrual basis in Chinas commercial banks accounting applications.

最后，针对上述问题，提出了相对应的措施，完善了权责发生制在我国商业银行会计核算的应用。

With regard to the second design issue, estimates of unexpected accruals measure the effects of managers, use of accounting discretion with some degree of error.

关于第二个设计问题，估计意想不到的权责发生制措施的影响，管理人员，使用了一些会计自由裁量权程度的错误。

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。

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。

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。