accrual basis accounting [会计] 权责发生制会计 ; 应计制会计 ; 发生制会计 ; 应记制
accrual-basis accounting system 应计会计制
conversion to accrual basis accounting 由收付实现制会计变更为权责发生制会计
accrual-basis accounting 权责发生制
the accrual basis accounting 基金制
accrual basis of accounting 权责发生制 ; 应计制会计 ; 权责发生制会计的 ; 应户会计制
accounting on accrual basis 权责发生制会计 ; 收支应计会计制 ; 权责发生制 ; 权责发生会计制
Concepts s of Accrual-basis Accounting 权责发生制会计的原则
The accrual method of accounting is also known as accrual accounting or accrual basis accounting.
权责发生制核算法也称应计核算法或应计基础核算法。
Accrual accounting method or accrual basis.
权责发生制或应计基础法。
Professional judgment, which can not be replaced, is the inherent character of accrual basis accounting and wether it can reflect the essence of economic transaction is most important.
专业判断是会计固有的职责，具有不可替代性，关键是专业判断能否反映经济业务的实质。
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