权责[应计]发生制;
Under accrual accounting, net income doesn't necessarily reflect cash receiptscash payments for a particular time period.
在权责发生制下, 净收入不一定反映某个特定时期的现金收付情况.
Accrual Accounting & Financial Reporting in the Public Sector: Reframing the Debate.
权责发生制会计 及 财务报告中的公共部门: 重新辩论.
Adjusting entries are based upon the concepts of accrual accounting.
调整分录是以权责发生制会计概念为基础的.
Understand how accrual accounting differs from a cash basis.
理解应计制会计与现金制会计的区别.
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