Cash accounting method or cash basis.
收付实现制或现金基础法。
Accrual accounting method or accrual basis.
权责发生制或应计基础法。
Accounting done with the help of cash accounting method gives exact details about the cash balance of the company.
使用收付实现制能够获得公司现金余额的详细资料。
The problem of display of exaggerated earnings and profits will not occur in the books of companies which are maintained using the cash accounting method.
一直使用收付实现制的公司，其账面就不会出现夸大收益和利润的问题。
It is a procedure or method which focuses income and integrates accounting income and taxable income into one by means of accounting method for the purpose of being in harmony with income tax laws.
它是以所得为中心，以会计方法为工具，以与税法协调为目的，将会计所得和纳税所得合二为一的会计程序和方法。
The heating cost policy and accounting method relating to the employees 'housing vary.
与职工住房相关的供暖费用政策及核算方法也将发生相应变化。
The company's accounting method of bad debt loss is adopted by the specific identification.
坏帐损失的核算方法为个别认定法。
An accounting method, based on actual cash moving in and out of the company over a given period.
一种会计方法，基于一个时期内公司现金的实际进出。
In a long time, the traditional cost accounting is always the leading cost accounting method of most companies.
长期以来，传统成本法一直是企业主要的成本核算方法。
An assumption that once a particular accounting method is adopted, it will not be changed from period to period.
一贯性指某一特定的会计方法一经采用，在各个会计期间就不会改变的假设。
Each unit can according to the needs of the financial accounting method and procedure set up the general ledger.
各单位可以根据所采用的记账方法和财务处理程序的需要设置总账。
The changing logistic environment has led to the advancement of the cost accounting method in a logistics enterprise.
物流环境的变化引起了物流企业成本核算方法的改变。
But under the environment of new logistics, the traditional cost accounting method has already appeared insufficiently.
然而在新的物流环境下，传统成本核算方法已显露不足。
Capitalize An accounting method used to delay the recognition of expenses by recording the expense as a long term asset.
通过将开支纪入长期资产项下延迟开支入账的会计方法。
This paper constructs the accounting method and the cost function method. to solve the college cost accounting problems.
本文构建了会计核算法和成本函数法来解决高校成本核算的问题。
The hedging does not satisfy the conditions for adopting the hedging accounting method as specified in these Standards any longer.
该套期不再满足本准则所规定的运用套期会计方法的条件。
Purchase accounting is accounting method, which is mainly used in enterprises merger and acquisition by countries in the world of today.
购买法是目前各国企业购并所使用的主要会计处理方法。
There is a great difference between accounting method and tax policy while enterprises calculate and withdraw impairment reserve of fixed assets.
企业在提取和转回固定资产减值准备时，其会计处理方法和税收法规规定存在较大差异。
The accounting method is improved to make the accounting target more practical and examples are given to demonstrate the correctness of the method.
文中改进了核算方法，使核算指标更实用化，并以实例说明了该方法的正确性。
With the change of accounting method from history cost measurement to fair value measurement, it is important to value the fair value of a liability.
随着会计计量方法由历史成本计量向公允价值计量的转变，对负债公允价值的评估尤为重要。
The traditional accounting method can't accurately calculate the logistics cost, however, the activity-based costing method can make up for the defect.
传统的会计方法并不能准确的计量出物流成本，而作业成本法则可以弥补这一缺陷。
This thesis is to provide a constructive and effective means to implement HR accounting, which combines HR management and conventional accounting method.
本文的目的是使人力资源管理与传统会计相结合而形成的人力资源会计在实施上提供一个切实有效、可行的方法。
Cost analyzing relies too much on accounting method and its regulation, and businesses don't analyze the cost behavior which is not included in the accounting regulations.
成本分析过分依赖于会计方法和制度，而对没有纳入会计核算范围的成本行为缺乏分析等等。
Article 4for a hedging which satisfies the conditions as prescribed in Chapter III of these Standards, the enterprise may deal with it through the hedging accounting method.
第四条对于满足本准则第三章规定条件的套期，企业可运用套期会计方法进行处理。
But at present, by using the traditional cost accounting method, the logistics cost of enterprises of our country is just like an iceberg, very differently with the actual cost.
而目前，在传统的成本核算方法下，我国企业的物流成本就像一座冰山，与实际发生值相差甚远。
This paper USES the accounting method and the analytical framework of SEEA-E to calculate and analyze the energy use and the COz emissions due to that energy use in Shanghai in 2007.
本文利用SEEA—E的流量核算方法和分析框架，对上海市2007年能源利用和排放进行核算和分析。
Non-tolling road has all the attributes of road, also it belongs to special fixed asset . It is part of the state-owned fixed asset , we can use accounting method for its value management.
非收费公路具有公路的所有属性，同时属于特殊的固定资产，是国有固定资产的重要组成部分，可以运用会计学上资产管理方法进行价值管理。
The following is the core of the article, which analyzes the accounting method of defined benefit enterprise annuity and defined contribution enterprise annuity on basis of western experience.
本文的核心部分是在企业年金会计理论的指导下，借鉴国外企业年金会计准则的研究成果，探讨设定提存制和设定受益制计划下的企业年金会计处理与报告；
The following is the core of the article, which analyzes the accounting method of defined benefit enterprise annuity and defined contribution enterprise annuity on basis of western experience.
本文的核心部分是在企业年金会计理论的指导下，借鉴国外企业年金会计准则的研究成果，探讨设定提存制和设定受益制计划下的企业年金会计处理与报告；
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