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.

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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.

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通常我们选择权责发生制当我们工作时。

Generally we choose the accrual basis when we work.

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这是因为大多数国家要求企业必须遵守权责发生制会计。

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

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摘要现金流动制是一个比权责发生制更为合理的确认基础。

Cash flow basis is more rational than accrual basis in measurement.

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请参考howto部分来的如何将权责发生制改为现金实付制。

See the HOWTO section to change from Accrual to Cash.

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请参考howto部分来的如何将权责发生制改为现金实付制。

See the HOWTO section to change from Accrual to Cash.

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