权责发生制核算法的一些事实。
使用权责发生制，存货记录会变得简单。
权责发生制怎样核算费用？
权责发生制或应计基础法。
公认会计原则要求企业采用权责发生制。
The generally accepted accounting principles (GAAP) require that a business use the accrual basis.
在某些条件下按权责发生制记录自愿捐款。
Voluntary contributions recorded on the accrual basis under certain conditions.
这就导致了另一个重要概念，叫作“权责发生制”。
This leads to another important concept called "accrual accounting." When many people start keeping books, they simply record cash received for services rendered as revenue.
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.
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.
合营公司采用国际通用的权责发生制和借贷记帐法记帐。
The accounting of the joint venture company shall adopt the internationally used accrual basis and debit and credit accounting system in their work.
现在财务处理过程中，对收入和费用实行的是权责发生制。
In process of financial now processing, what execute to income and charge is authority duty happens make.
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.
但一家企业并不能以这种方法记账，而是应该使用权责发生制。
But a business is not supposed to keep books this way. It is supposed to use the concept of accrual accounting.
全面实行权责发生制比全面实行收付实现制具有更多优越性。
Than overall carrying out accounting on the cash basis, overall carrying out accounting on the accrual basis do more superpower.
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.
下面我们结合适当的例子来了解收付实现制和权责发生制的区别。
Let us now understand the cash vs accrual method of accounting comparison with the help of a suitable example.
所有企业的收入和费用可以按收付实现制或权责发生制计量入账。
In all business firms, revenues and expenses may be measured either on cash basis or accrual basis.
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.
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.
无疑，权责发生制核算法对于那些迅速增长、业务较多的公司极为有用。
There is no doubt that accrual method of accounting is extremely useful in businesses which are expanding rapidly and have many transactions to record.
根据权责发生制会计，收入记录时，收入和实现，无论何时实际收到付款。
Under accrual accounting, revenue is recorded when it is earned and realized, regardless of when actual payment is received.
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.
使用权责发生制核算法，收入应于发生当期予以报告，不管款项是否已经收到。
In the accrual method of accounting, income is reported in the period it is earned.
本文我将向你介绍权责发生制及其规则和程序，以帮助你更好地理解这个概念。
In this article, I shall present to you the accrual method of accounting, its rules and procedures which will help you to understand this concept better.
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.
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.
本文首先对权责发生制进行了概述，分析了它产生的背景，含义及存在的优缺点。
In this paper, we first give a summary of the background, the meaning and the advantages and disadvantages of accrual basis.
本文首先对权责发生制进行了概述，分析了它产生的背景，含义及存在的优缺点。
In this paper, we first give a summary of the background, the meaning and the advantages and disadvantages of accrual basis.
应用推荐