Accrual Accounting & Financial Reporting in the Public Sector: Reframing the Debate.

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.

According to market economy law, who invests, whose accrual.

按照市场经济法则, 谁投资, 谁收益.

The estimated accrual for bad debts result from the current period's sales.

由本期销售导致的坏账的估计利息.

The accrual that generation stocks after August 15 just is 5 %.

8月15日以后存入产生的利息才是5%.

As a result of feed price fall, an accrual to rise.

由于饲料价格下降, 养殖户收益提高.

To such a minute of accrual, my disinclination disinclination!

对于一分这样的利息, 我不感爱好!

Expense accrual for monthly closing and book in correct accounting period.

月底结帐的费用预提,确保费用记录在正确的会计期间.

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.

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.

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.

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.

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.