accrual concept的意思

accrual concept中文翻譯：

權責發生概念，應計概念

[會計]應計觀念，權責發生概念

相似詞語短語

original concept───原始概念

accrual rate───應計利率

accrual rates───應計利率

actual cost───[經]實際成本；實際代價

alien concept───迥異的概念

casual contact───偶然接觸

real concern───真正的關心

雙語使用場景

Measurement accounting income is an accrual basis concept and economists define the core of income as revenue realization and matching principle.───計量會計收益是根據權責發生制概念，經濟學家將收益定義為：其核心是收入實現和配比原則。

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.───這就導致了另一個重要概念，叫作“權責發生制”。

article, I shall present to you the accrual method of accounting, its rules and procedures which will help you to understand this concept better.───本文我將向你介紹權責發生制及其規則和程序，以幫助你更好地理解這個概念。

Accounting concepts Accrual concept Business entity concept Consistency Cost concept Dual aspect concept───應計概念商業個體概念一致性成本概念雙面概念

英語使用場景

The first aspect of the accrual concept states that revenue earned does not necessarily correspond to the receipt of cash.

This concept, called the accrual concept or matching principle, forms the basis for the measurement of accounting income.

The accrual concept demands that expenses be kept in step with revenue, so that each month sees only that month's expense applied against the revenue for that month.