The Reflection on the Adoption of Accrual Basis in our Government Accounting and Budgeting
我国政府预算与会计引入权责发生制的思考
The generally accepted accounting principles 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。
And economics of the new system provides a theoretical basis for the accounting postulates.
新制度经济学为会计准则的供需分析提供了理论基础。
The Accounting of the Accounting on the Cash Basis and the Institutional Account of Payment
收付实现制与事业支出账户的核算
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。
This is because most countries require companies to comply with the accruals basis of accounting.
这是因为大多数国家要求企业必须遵守权责发生制会计。
The accrual method of accounting is also known as accrual accounting or accrual basis accounting.
权责发生制核算法也称应计核算法或应计基础核算法。
Accounting documents are important components of accountants data as well as the accounting basis.
会计凭证是会计资料的重要组成部分,是会计核算的依据。
Government Accounting Accrual Basis Public Fiduciary Duty Fund Accounting Government Financial Report
政府会计权责发生制受托责任基金会计政府财务报告
All accounting records must be complete and accurate, with legitimate vouchers as the basis for entries.
各项会计记录必须完整准确,有合法凭证作为记账依据。
The income and expenditure and assets and liabilities are recognized on the accrual basis of accounting.
收入和支出以及资产和负债均按权责发生制认列。
The financial statements illustrated in this text are all established on the accrual basis of accounting.
本教材列示的财务报表都是以权责发生制会计为基础的。
On the Definition and Accounting Treatment of Tax Assessment Basis of Matters Concerning Enterprise Separation
论企业分立涉税事项计税依据的界定及其会计处理
A good understanding of these accounting elements will be a good basis and start in learning financial accounting.
理解好这些会计要素将是学好财务会计的基础与开端。
The big step from the former to the latter makes the accounting basis scientific. Duke of Zhou and His System of Rites
从收付制到应计制是会计处理基础的科学化。周公制礼
To implement the matching concept correctly, the accrual basis of accounting is generally used for merchandising enter prices.
为了正确执行对应概念, 商业企业会计普遍使用应计制会计。
The accounting of the joint venture company shall adopt the internationally used accrual Basis and debit and credit accounting system in their work.
合营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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