权责发生制

The financial statements illustrated in this text are all established on the accrual basis of accounting.

本教材列示的财务报表都是以权责发生制会计为基础的。

This concept applies to firms that employ an accrual basis accounting system.

这一概念适用于采用权责发生制会计系统的企业。

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。

The sales income of enterprises shall be confirmed following the principles of accrual basis and substance-over-form

a。 企业销售收入的确认遵循权责发生制原则和实质重于形式原则

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。

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。

The taxable income of an Enterprise shall in principle be computed on 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。

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。

Essential to the accrual basis is the matching of expenses with the revenue that they helped produce.

权责发生制会计很重要的一点是使帮助产生收益的费用与收益相配比。

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。