权责发生制

The term "due payable items" as used in Article 37 of the EIT Law refers to the payable items which the payor shall incorporate into relevant costs and expenses under the accrual principles of accounting.

企业所得税法第三十七条所称到期应支付的款项，是指支付人按照权责发生制原则应当计入相关成本、费用的应付款项。

At the same time ,they are not standard timing or permanent difference ,so tranditonal deferral and liability method have limitations.

在传统收益观下，收入的确认采用遵循谨慎性原则的权责发生制，而费用的确认则采取配比原则。

The enterprise on metric foundation and tax authority are used respectively " authority duty happens make ", should the difference cent between revenue increase and accountant accrual is permanent difference and provisionality difference, of provisionality difference cross period booth to deserve to go up use partial amortize method, provisionality difference crosses period booth to match an accountant method of balance sheet debt is used on processing.

随着社会主义市场经济的不断健全和完善，我国在企业所得税会计方面：性质上坚持"费用观"，计量基础上企业和税务机关分别采用"权责发生制"，把应税收益和会计收益之间的差异分为永久性差异和暂时性差异，暂时性差异的跨期摊配上采用部分摊销法，暂时性差异跨期摊配会计处理上采用资产负债表债务法。

The human resources training cost should be measured by accountants before training, which is more reasonable and soundable in accrual basis and matching principle.

在成本核算方面，应按人力资源会计中人力资源培训成本会计进行核算，这比按传统会计更合理、更符合权责发生制和配比原则。

Through carefully studied the Zelanian and Canadian accrual basis's reforming course and the effects, the author have pointed out the experience of the two countries' reforming that our country can use for reference.

在仔细研究新西兰和加拿大权责发生制改革过程及成效的基础上，指出了几点我国可以借鉴的经验。

On the reforming of the budget accounting calculative basis, through carefully studied the Zelanian and Canadian accrual basis"s reforming course and the effects, the author have pointed out the experience of the two countries" reforming that our country can use for reference.

在预算会计核算基础改革方面，本文在通过仔细研究两个典型国家新西兰和加拿大的权责发生制改革过程及成效的基础上，指出了几点我国可以借鉴的两国改革的经验。

A remodeling business that gives customers 90 days to pay and that procures materials on account at the lumber yard, must use the accrual method to gain an accurate picture of its financial condition.

一个重塑业务，使客户90天内支付和采购材料帐户木材码，必须使用权责发生制方法获得准确了解其财务状况。

This thesis first re-explain the application ofgovernmental accounting according to the subject postulates of the four basis postulates, and suggest that the viewpoint of differentiating accounting recording subject and reporting subject and makes some suggestions how to establish the reporting subject in the Chinese government . Secondly, this thesis puts forward a viewpoint that we should take basis of accounting as a basic postulates of government accounting, and an analysis on the initializing mechanism and realization mechanism of governmental accounting worldwide, and last this thesis makes some suggestions on the Choice base of Chinese governmental accounting.

首先对现有四个基本假设中的主体假设在政府会计中的应用进行重新解释，提出区分记账主体和报告主体的观点以及对如何确立中国政府会计的报告主体提出建议：其次，主张将会计基础作为政府会计的一项基本假设，并结合国际社会政府会计实践对政府会计运用权责发生制和收付实现制进行了分析，提出中国政府会计基础选择的若干建议。

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。