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.
权责发生制或应计基础法。
企业应当以权责发生制为基础进行会计确认、计量和报告。
Recognition, measurement and reporting for accounting purposes shall be on an accrual basis.
权责发生制和收付实现制是会计确认基础的两种基本方法。
Both the accrual basis and the cash basis are two basic methods of the accounting affirmance.
EVA建立在权责发生制基础上，容易被管理层操控，衡量的准确度不够。
EVA built on the accrual basis, which is easily manipulated by management. The measure accuracy is not enough.
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.
因此，我们应该重新审慎保险会计确认基础，实行“联合发生制”混合会计基础，即权责发生制与收付实现制并存，以适应不同的决策需求。
So we must recognize the identification basis of insurance accounting again, carry out "joint basis", that is accrual basis and cash basis coexisting, so as to meet the different demand of decision.
该计量过程的第二个方面也常称为成本与收入配比，而且它是权责发生制会计的基础。
The second ASpect of the meASurement process is often referred to AS matching cost and revenue and its fundamental to the accrual bASis of accounting.
会计确认基础有两种：收付实现制和权责发生制。
There are two types of accounting recognition basis: cash basis and accrual basis.
现金流量表是建立以表明信息的权责发生制为基础的会计。
The cash flow statement is created to indicate that information for accrual-basis accounting.
在一个成长的公司，这样的结果是较低的收入相比，权责发生制为基础的会计。
In a growing company, this results in a lower income compared to accrual-basis accounting.
现实中，一个经济主体会计基础的选择有两种：即权责发生制和收付实现制。
In the reality, an economic subject accounting basiss choice has two kinds: Namely the power and responsibility has the system and the receipts and disbursements realizes the system.
调整分录是以权责发生制概念为基础，而不是以每月账单或月末经济业务为基础。
The adjusting entries is to take the accounting on the accrual basis notion as the foundation, not take monthly accountant bill or the end transaction of months as the foundation.
权责发生制为基础的成本会计是保持，因为它需要记帐，记录更多的交易。
Accrual-basis accounting is more costly to maintain, because it requires the bookkeeper to record many more transactions.
摘要权利仅能作为过错侵权责任的保护对象，而不能作为责任的发生基础。
Abstract: Right, as the protected object of fault tortious liability, can't be taken as the foundation of this liability.
因此，我们应该重新审慎保险会计确认基础，实行“联合发生制”混合会计基础，即权责发生制与收付实现制并存，以适应不同的决策需求。
So we must recognize the identification basis of insurance accounting again, carry out "joint basis", that is accrual basis and cash basis coexisting, so as to meet the different dem...
因此，我们应该重新审慎保险会计确认基础，实行“联合发生制”混合会计基础，即权责发生制与收付实现制并存，以适应不同的决策需求。
So we must recognize the identification basis of insurance accounting again, carry out "joint basis", that is accrual basis and cash basis coexisting, so as to meet the different dem...
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