There are two types of accounting recognition basis: cash basis and accrual basis.

会计确认基础有两种：收付实现制和权责发生制。

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Recognition, measurement and reporting for accounting purposes shall be on an accrual basis.

企业应当以权责发生制为基础进行会计确认、计量和报告。

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The term "accounting policies" refers to the specific principles, basis and accounting treatment methods adopted by an enterprise for accounting recognition, measurement and reporting.

会计政策，是指企业在会计确认、计量和报告中所采用的原则、基础和会计处理 方法。

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