权责发生制

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。

In this paper, we first give a summary of the background ,the meaning and the advantages and disadvantages of accrual basis.

本文首先对权责发生制进行了概述，分析了它产生的背景，含义及存在的优缺点。

Capital asset depreciation costs also contributed to the larger accrual basis of one of the reasons for the deficit.

资本性资产的折旧费用也是导致较大的权责发生制赤字的原因之一。

The government in the many objectives of financial reporting, there are many aspects to adopt accrual basis can be achieved.

在上述政府财务报告的诸多目标中，有很多方面是必须采用权责发生制才能实现的。

These objectives determine the accrual basis of the necessity and the specific application model.

这些目标决定了采用权责发生制的必要性和具体应用模式。

Generally we choose the accrual basis when we work.

通常我们选择权责发生制当我们工作时。

Article 11 The computation of taxable income of an enterprise shall, in principle, be on an accrual basis.

第十一条企业应纳税所得额的计算，以权责发生制为原则。

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。

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。

Chrysanthemum of 10 thousand birthday is lax to edaphic requirement, with the arenaceous qualitative loam with fecund, good drainage had better.

万寿菊对土壤要求不严，以肥沃。排水良好的砂质壤土为好。

He unstepped the mast and furled the sail and tied it.

他拔下桅杆，把帆卷起，系住。