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更详细解释?进入新版小D英语词典»
accrual basis
权责发生制,权责应计制,应收应付制
权责发生制,权责应计制,应收应付制
同反义词
反:
[
n.
]
cash basis
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参考例句
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。
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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。
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The second aspect of the measurement process is often referred to as matching cost and revenue and its fundamental to the
accrual
basis
of accounting.
该计量过程的第二个方面也常称为成本与收入配比,而且它是权责发生制会计的基础。
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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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Reflect the true operating results of a business based on the
accrual
-
basis
accounting
在责发生制的基础上反映企业在各期的真实经营成果
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英英解释
名词解释:
a method of accounting in which each item is entered as it is earned or incurred regardless of when actual payments are received or made
[反]
cash basis
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