权责发生制

词组短语

accrual basis · accrued basis · accounting on the accrual basis · accrual system

与权责发生制相关的网络例句 [注：此内容来源于网络，仅供参考]

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。

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。

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。

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。

与权责发生制相关的网络解释 [注：此内容来源于网络，仅供参考]

accounting on accrual basis：权责发生制会计

accounting manual 会计手册 | accounting on accrual basis 权责发生制会计 | accounting on cash basis 收付实现制会计

accounting on accrual basis：权责发生制;收支应计会计制

80accounting entry会计分录 | 81accounting on accrual basis权责发生制;收支应计会计制 | 82accounting on cash basis现金收付制,收付实现制

Accounting on the accrual basis：权责发生制

权利质押 pledge of rights | 权责发生制 accounting on the accrual basis | 缺席裁决 default award

Accounting on the accrual basis：权责发生制,应收应付制

accounting method 会计方法 | accounting on the accrual basis 权责发生制,应收应付制 | accounting on the cash basis 收付实现制,现收现付制

Accrual Basis：权责发生制

但在20世纪70年代以来"新公共管理"(NPM)运动的推动下,世界上已有不少国家在政府预算会计中运用了权责发生制,其中世界经济合作与开发组织(0ECD)一半以上的成员国在政府财务报告中采用了权责发生制(accrual basis).

Accrual Basis：权责发生制原则

权责发生制原则(accrual basis) 亦称应计基础,是指以是滞取得收到现金的权利或支付现金的责任权责的发生为标志来确认本期收入和费用及债权和债务. 即收入按现金收入及未来现金收入――债权扫生来确认;费用按现金支出及未来现金支出――债务的发生进行确认.

accrual basis acing：应计制会计,权责发生制会计

115、accretion 增殖 | 116、accrual basis acing 应计制会计,权责发生制会计 | 117、accrued asset 应计资产

accrual：权责发生制

许多具备一定规模的公司都采用权责发生制(Accrual)会计方法记帐.权责发生制是把由于发生业 务造成的财务状的变化记录下来, 而并不考虑现金是否发生了变动.

cash basis accounting vs：收付实现制会计对权责发生制会计

Accrual basis accounting: 权责发生制会计: | cash basis accounting vs. 收付实现制会计对权责发生制会计 | conversion to cash basis accounting 权责发生制会计转换为收付实现制会计

for warranties：担保的权责发生制会计

conversion to cash basis accounting 权责发生制会计转换为收付实现制会计 | for warranties 担保的权责发生制会计 | Accrued expenses: 应计费用: