权责发生制会计

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。

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。

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。

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。

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。

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。

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。