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If the going concern assumption is no longer appropriate, the effect is so pervasive that this Standard requires a fundamental change in the basis of accounting, rather than an adjustment to the amounts recognized within the original basis of accounting.

如果企业不能够维持持续经营，该标准不再是要求在原有会计基础上对帐面数字的调整，而是要对会计基础的彻底的转变。

However, in the budget deficit and the balance of payments measures, it is based on cash basis accounting basis.

而在预算收支和赤字的计量方面，则采用的是收付实现制会计基础。

Our country'S traditional social security fund raises the mode,does not divide the nature of ensuring the proj ect,the accounting on a cash basis of implementation without exception,one that is with the reform of the social security system and social security system is sound,range and enlargement of scale of social security,single accounting on a cash basis already unbearable social security complicated request of situation.

我国传统的社会保障基金筹集模式，不分保障项目的性质，无一例外地实行现收现付制，随着社会保障制度的改革和社会保障体系的健全，社会保障的范围和规模的扩大，单一的现收现付制已难以应付社会保障复杂情况的要求。

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。

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。

In all business firms,revenues and expenses may be measured either on cash basis or accrual basis.

所有企业的收入和费用可以按收付实现制或权责发生制。

In all business firms, revenues and expenses may be measured either on cash basis or accrual basis.

所有企业的收入和费用可以按收付实现制或权责发生制计量入账。

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。

In order to accrual basis of the financial statements based on a cash basis and based on the results of the implementation of the budget between the figures will be a great difference.

在以权责发生制为基础的财务报表和以收付实现制为基础的预算执行结果之间会产生很大的数字差异。

This article listed the main clue of the development of mathematics in the sixteenth and seventeenth century. Based on that, we analyzed the algebraic basis of calculus. The basis had an algorithmic character which could use program to calculate.

本文在列出十六、十七世纪代数学发展主线的基础上，分析了微积分产生的代数学基础，这个基础本身带有强烈的程序化的算法特征。

The changes of the HAF after liver injury may be related to the volume of blood loss, the intraabdominal pressure and the pneumoperitoneum duration.

肝撞击伤伴失血后肝动脉血流量的变化与失血量、气腹压力以及气腹持续时间等有密切联系。

Reneging on our commitments to the world's poor cannot be an austerity measure, she said.

放弃我们给世界上的穷国的承诺不能成为一种紧缩措施。