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翻译
  • accrual basis

    • 英 [əˈkru:əl ˈbeisis]
    • 美 [əˈkruəl ˈbesɪs]

    释义

    • 权责发生制; 应计制; 权责发生基础; 应计基础
  • 实用场景例句

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    Article 5 The company employ the Accrual Basis Accounting principle.

    第五条本企业应当根据权责发生制的原则记账.

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    The accrual basis shall be adopted for accounting treatments.

    (八)企业的会计核算应当以权责发生制为基础.

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    Thus , merchandising businesses generally use the accrual basis.

    销售企业一般采用权责发生制为基础.

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    What advantage does accrual - basis accounting offer?

    又有什么好处是否应计制会计的基础上提供?

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    The income statement discloses revenues, expenses and net income on the accrual basis.

    损益表是按照应计基础(权责发生制)的要求来列报收入 、 费用和净收益的.

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    The generally accepted accounting principles ( GAAP ) require that a business use the accrual basis.

    公认会计原则要求企业采用权责发生制.

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    Three concepts used in accrual - basis accounting are the accounting period, the realization principle, and matching principle.

    在权责发生制下的三个重要概念是会计期间 、 收入原则和配比原则.

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    Article 16 The accrual basis of accounting shall be adopted in accounting records and financial reports.

    第十六条会计核算应当以权责发生制为基础.

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    In accrual - basis accounting, an accountant recognizes the impact of a business transaction as it occurs.

    在权责发生制下, 会计师在企业交易发生时就记录其影响.

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    There are two widely used bases of accounting: the accrual basis and the cash basis.

    权责发生制和现金收付制是会计的两大记账基础.

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    The company shall implement double entry ( debit entry and credit entry ) and accrual basis in Accounting.

    公司采用国际通用的权责发生制和借贷记帐法记帐.

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    The recognition basis of pension insurance accounting should combine cash basis and accrual basis.

    应采用权责发生制与收付实现制相结合的会计确认基础.

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  • 英英释义

    Noun

    • 1. a method of accounting in which each item is entered as it is earned or incurred regardless of when actual payments are received or made
  • 行业词典

    • 法律

      权益发生制