accrual basis

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.

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.

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.

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.

The recognition basis of pension insurance accounting should combine 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.

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.

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.

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.

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?

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.

Thus , merchandising businesses generally use the accrual basis.

销售企业一般采用权责发生制为基础.

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.