负债是用一种叫做权责发生制会计的方法来计划或评估的合法债务。
Liabilities are legal debts or obligations that are planned or estimated using a method of accounting called accrual accounting.
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.
这是权责发生制与现金流动制在会计报表方面的一个最显著的不同点。
This is a most remarkable difference in account statement between accrual basis and cash flow basis.
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.
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.
它的形成使得传统会计的会计假设、权责发生制、会计计量等方面受到了较大的影响。
The formation is a greater impact of accounting assumptions, accrual, accounting measurement and so in the traditional accounting.
我们认为，应以权责发生建造为国有成本经营预算轨制的会计根柢。
We believed that should have the manufacture take the power and responsibility as the state-owned capital management budget system's accounting basis.
如果我们用真正的会计术语谈论数据，以加利福尼亚州为例，它将令人不安，因为权责发生制会计似乎在计算州财政上没有发挥作用。
If we were to talk about the Numbers in say, California, in real accounting terms, it would be more than disconcerting as accrual accounting seems to play no role in calculating state finance.
合营企业会计采用国际通用的权责发生制和借贷记账法记账。
A joint venture shall adopt the internationally accepted accrual system and debit and credit bookkeeping method to keep accounts.
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.
例如，权责发生制和收付实现制在所得税会计核算中是否可以统一的问题就存在着争议。
For instance, whether we can unify the Accrual-basis accounting and Cash-basis accounting in the income taxes accounting or not? For this question, there is a dispute for a long time.
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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