accrual basis accounting的意思

accrual basis accounting中文翻譯：

以應收應付制為基礎的核算，應收應付會計制

[會計]權責發生制會計；應收應付會計制；以應收應付制為基礎的核算

相似詞語短語

acquisition accounting───盤購會計

business accounting───經濟核算；[會計]商業會計

creative accounting───偽造帳目，創造性會計

social accounting───社會會計

accrual basis───[會計]權責發生制；應計基礎

business-accounting───經濟核算；[會計]商業會計

cost accounting───成本會計，[經]成本核算

current-cost accounting───現行成本會計；時價會計

financial accounting───[會計]財務會計；財政計算

雙語使用場景

accrual method of accounting is also known as accrual accounting or accrual basis accounting.───權責發生制核算法也稱應計核算法或應計基礎核算法。

Professional judgment, which can not be replaced, is the inherent character of accrual basis accounting and wether it can reflect the essence of economic transaction is most important.───專業判斷是會計固有的職責，具有不可替代性，關鍵是專業判斷能否反映經濟業務的實質。

What advantage does accrual - basis accounting offer?───又有什么好處是否應計制會計的基礎上提供?

Accrual Basis Accounting A method of reporting income when it is earned and expenses when incurred, even though they may not have been received or actually paid.───責權發生制會計 一種損益報告方法，就是以收款權利以及付款責任發生為標準進行記錄，即使款項并沒有實際收取或支付。

In accrual - basis accounting, an accountant recognizes the impact of a business transaction as it occurs.───在權責發生制下, 會計師在企業交易發生時就記錄其影響.

Article 5 The company employ the Accrual Basis Accounting principle.───第五條本企業應當根據權責發生制的原則記賬.

Three concepts used in accrual - basis accounting are the accounting period, the realization principle, and matching principle.───在權責發生制下的三個重要概念是會計期間 、 收入原則和配比原則.

英語使用場景