权责发生制 [会计] Accrual Basis ; accrual accounting ; accrual basis of accounting ; [会计] accrued basis
权责发生制原则 accrual ; accrual- basis accounting ; The Accrual basis principle ; Accrual concept
权责发生制会计 [会计] accrual basis accounting ; [会计] Accrual accounting ; accounting on accrual basis
权责应计制 Accrual basis
以权责发生制为原则 base on accrual-basis principle
权责产生制 Accrual basis
权责发生会计制 [会计] Accounting on the accrual basis
权责发作制 Accrual
修正权责发生制 modified accrual basis
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.
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.
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.
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