权责发生制

Thus,merchandising business generally use the accrual basis.

因此，商品生意普遍使用的权责发生制

The second aspect of the measurement process is often referred to as matching cost and revenue and its fundamental to the accrual basis of accounting.

该计量过程的第二个方面也常称为成本与收入配比，而且它是权责发生制会计的基础。

This section includes the discussions of accounting objective , functions of accounting, principle of historical cost, accrual basis.

其中，由于选题范围的缘故，故只探讨了会计网络化对传统会计目标、权责发生制原则、历史成本原则、传统会计职能等的影响。

Stand on the point of view on "entrepreneurial government", the adopting of accrual basis is the key to achieve "accountable management" of our government.

站在"企业化政府"的高度上，权责发生制的引入是实现政府以履行公共受托责任为核心的"可核算管理"的关键。

These expenses have not been included in accruals.

这些费用没有包括在权责发生制。

This is because most countries require companies to comply with the accruals basis of accounting.

这是因为大多数国家要求企业必须遵守权责发生制会计。

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。

Accrued revenues and expenses basis n.

收入费用权责发生制。。

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。

Innovations: The first innovation is that it is targeted on the banking and overcomes incomparability by the disparity of different industries; this thesis analyzes financial condition of listed banks based on free cash flow which overcomes the shortage of operating activity net cash flow and financial indexes based on accrual basis, creating cash flow index early-warning model, binding the result of factor analysis and discriminant analysis to evaluate comprehensively, giving warning limit and judging warning degree based on factor score and discriminant score and reducing misjudgment of single statistical method; Financial early-warning system of listed banks is constructed with cash flow index early-warning system and non-financial index BSC early-warning system.

本文的创新点：仅以银行业为研究对象，克服行业差距带来的不可比性问题；以自由现金流量为基点分析上市银行的财务状况，克服以往学者所采用的经营活动净现金流和以权责发生制为基础的财务指标的不足，创建了现金流指标预警模型；综合因子分析和判别分析两种统计方法，以因子得分和判别得分为尺度设置警限、判断警度，降低单一统计方法的误判性；融合现金流指标预警体系和非财务指标的平衡计分卡预警体系构建了上市银行财务预警体系。

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。