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.
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。
Internationally, it has formed two kinds of basic methods for the choice of variables of the default probability model.
在国际上，对违约概率模型变量的选择上形成两种基本方法。
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