权责发生制基于这样的假定，当公司销售一批商品时，它会在将来某个时间收到这笔款项，公司账簿中应包含这项销售。
The accrual method assumes that when a company makes a sale, the revenue will be received in the coming future, and it includes the sale in the accounts of the company.
什么样的企业应该采用权责发生制核算法，通常存在争议。
There is always a debate on who should use the accrual method of accounting.
许多银行仍然持有其价值高于市场价格的资产，尤其是整体贷款，因为在权责发生制下，损失可以在许多年后才入账。
Many banks are still holding assets, particularly whole loans, at values far above their market price because, under accrual accounting, losses can be booked over several years (see article).
会计核算的方法有多种，如收付实现制核算法、成本核算法、权责发生制核算法。
There are many methods of accounting, such as cash method of accounting, cost method of accounting, accrual method of accounting.
然而，权责发生制会计准则会产生一些会计干扰因素，有时候需要把这些因素剔除掉才能清楚地显示一家公司到底创造多少现金收入。
However, accrual accounting may create accounting noise, which sometimes needs to be tuned out so that it's clear how much actual cash a company is generating.
权责发生制核算法也称应计核算法或应计基础核算法。
The accrual method of accounting is also known as accrual accounting or accrual basis accounting.
使用权责发生制，存货记录会变得简单。
本文我将向你介绍权责发生制及其规则和程序，以帮助你更好地理解这个概念。
In this article, I shall present to you the accrual method of accounting, its rules and procedures which will help you to understand this concept better.
使用权责发生制核算法，收入应于发生当期予以报告，不管款项是否已经收到。
In the accrual method of accounting, income is reported in the period it is earned.
下一个时期可能并不会很惊人了，因为权责发生制，这可以使贷款损失被逐渐认清而且会被用储蓄来抵消掉。
This next stage will be less spectacular, thanks to accrual accounting, in which loan losses are realised gradually and offset by reserves.
但一家企业并不能以这种方法记账，而是应该使用权责发生制。
But a business is not supposed to keep books this way. It is supposed to use the concept of accrual accounting.
下面我们结合适当的例子来了解收付实现制和权责发生制的区别。
Let us now understand the cash vs accrual method of accounting comparison with the help of a suitable example.
权责发生制“的关键是将收入与费用在每个发生期间内准确的配比，而不管是否支付或收到现金。
The point of accrual accounting is to perfectly match the revenues and expenses to the time period in which they actually happen, not when the payments are made or received.
无疑，权责发生制核算法对于那些迅速增长、业务较多的公司极为有用。
There is no doubt that accrual method of accounting is extremely useful in businesses which are expanding rapidly and have many transactions to record.
权责发生制怎样核算费用？
这就导致了另一个重要概念，叫作“权责发生制”。
This leads to another important concept called "accrual accounting." When many people start keeping books, they simply record cash received for services rendered as revenue.
权责发生制或应计基础法。
权责发生制核算法的一些事实。
这是权责发生制与现金流动制在会计报表方面的一个最显著的不同点。
This is a most remarkable difference in account statement between accrual basis and cash flow basis.
本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。
Payables due mentioned in this article refer to the payables that should be calculated into relative costs and expenditures of the payer according to accrual basis principle.
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。
These objectives determine the accrual basis of the necessity and the specific application model.
负债是用一种叫做权责发生制会计的方法来计划或评估的合法债务。
Liabilities are legal debts or obligations that are planned or estimated using a method of accounting called accrual accounting.
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。
In this paper, we first give a summary of the background, the meaning and the advantages and disadvantages of accrual basis.
在某些条件下按权责发生制记录自愿捐款。
Voluntary contributions recorded on the accrual basis under certain conditions.
通常我们选择权责发生制当我们工作时。
公认会计原则要求企业采用权责发生制。
The generally accepted accounting principles (GAAP) require that a business use the accrual basis.
现在财务处理过程中，对收入和费用实行的是权责发生制。
In process of financial now processing, what execute to income and charge is authority duty happens make.
现在财务处理过程中，对收入和费用实行的是权责发生制。
In process of financial now processing, what execute to income and charge is authority duty happens make.
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