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

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.

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.

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.

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.

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?

Thus , merchandising businesses generally use the accrual basis.

销售企业一般采用权责发生制为基础.

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.

Banking sources privately acknowledge that the sight of these bonus accruals may provoke anger.

私下里,一些银行业业内人士承认这些奖金收益或许会引起愤怒.

So, discretional accruals are used to measure audit quality of the big auditing firms in China.

因此, 本文使用可操纵性应计项目来衡量大规模事务所在中国的审计质量.

This is a practical working out of the accruals convention met in Chapter 4.

这是一项实际工作,它超出了第4节自然增长惯例的内容.

Interest will get accruals if you keep your money in a savings account.

把钱存在储蓄账户里就会生息.

So, discretional accruals is used to measure audit quality of Big Four auditors in China.

因此, 本文使用可操纵性应计项目来衡量国际四大在中国的审计质量.

Jones model, modified Jones model and KS model ( Kang-Sivaramakrishnan model ) are primary total accruals models.

Jones模型 、 修正Jones模型和KS模型是主要的总应计利润模型.

This paper examines how accruals affect the accounting conservatism in each firm life cycle stage.

本文探讨了企业生命周期、应计特征和会计稳健性之间的相互关系.

Understand how accruals affect the financial statement.

了解应计基础如何影响财务报表.

The forward-looking modified Jones model is used in figuring out the accruals.

在实证过程中,采用了 前瞻性 修正的琼斯模型来估计操纵性应计部分.

At this stage, one may ask what gains accrue to the two individuals from this development.

到这个阶段, 我们可以试问这两个个体究竟在这个发展中获得什麽.

Making adjusting accounting entries apply to defer or accrue tax due to tax timely difference.

需编制会计分录的应纳税额调整主要指由于存在时间性差异对所得税的递延账务处理.