权责发生制怎样核算费用？
权责发生制或应计基础法。
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。
通常我们选择权责发生制当我们工作时。
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.
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.
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.
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.
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.
什么样的企业应该采用权责发生制核算法，通常存在争议。
There is always a debate on who should use the accrual method of accounting.
这是因为大多数国家要求企业必须遵守权责发生制会计。
This is because most countries require companies to comply with the accruals basis of 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.
这些目标决定了采用权责发生制的必要性和具体应用模式。
These objectives determine the accrual basis of the necessity and the specific application model.
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.
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.
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.
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.
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.
请参考howto部分来的如何将权责发生制改为现金实付制。
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.
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.
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.
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.
应用推荐