"会计核算基础"是个多义词，它可以指会计核算基础（经济学名词）,会计核算基础（贾娜、王巍著图书）。
二、会计核算基础（accounting basis） 会计核算基础 （一）权责发生制 (the accrual basis ) 权责发生制是与收付实现制相对称的一个核算基础。
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税务会计的核算基础与财务会计核算基础之间存在差异。
There is a difference between the accounting basis of tax accounting and the one of financial accounting.
对此，从重构预算会计制度体系、修正会计核算基础及改进财务报告三个方面提出相关建议。
Therefore, we give some suggestion, the budget accounting systems should be reconstructed, accounting basis should be repaired, and financial reporting should be improved.
林业是国民经济的重要组成部分，统计核算和会计核算是国民经济核算的基础。
Forestry is an important part of the national economy. Statistics and accounting are the basis of the national income accounting.
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