理解应计制会计与现金制会计的区别。
Understand how accrual accounting differs from a cash basis.
从收付制到应计制是会计处理基础的科学化。
The big step from the former to the latter makes the accounting basis scientific.
为了正确执行对应概念，商业企业会计普遍使用应计制会计。
To implement the matching concept correctly, the accrual basis of accounting is generally used FOR merchandising enter prices.
应计制管帐忽略现金现实收付时间，而在业务产生当期实现营业收入或费用。
Accrual accounting recognizes the effects of revenue and expense events in the period in which they occur regardless of when cash is exchange.
这些研究有重要的价值，但因其没有摆脱应计制会计的桎梏，局限性日益显现。
There is important value in the research, but because it is not got rid of and should count and make the accountant's yoke, the limitation appears day by day.
在应计制会计制度下，需要在收益赚得期间记录收益，在费用发生的期间记录支出。
Under the accrual basis it needs to record revenue in the period in which it is earned and to record expenses in the period in which they are incurred.
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。
由于应计会计制和委托代理关系等因素的存在，盈余管理是不可能完全杜绝的。
For the reason of accrual accounting and principal-agent relationship, earnings management is inevitable.
由于应计会计制和委托代理关系等因素的存在，盈余管理是不可能完全杜绝的。
For the reason of accrual accounting and principal-agent relationship, earnings management is inevitable.
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