Accrual Accounting Basis的意思|示意

Than overall carrying out accounting on the cash basis, overall carrying out accounting on the accrual basis do more superpower.

全面实行权责发生制比全面实行收付实现制具有更多优越性。

Measurement accounting income is an accrual basis concept and economists define the core of income as revenue realization and matching principle.

计量会计收益是根据权责发生制概念，经济学家将收益定义为：其核心是收入实现和配比原则。

Professional judgment, which can not be replaced, is the inherent character of accrual basis accounting and wether it can reflect the essence of economic transaction is most important.

专业判断是会计固有的职责，具有不可替代性，关键是专业判断能否反映经济业务的实质。

For instance, whether we can unify the Accrual-basis accounting and Cash-basis accounting in the income taxes accounting or not? For this question, there is a dispute for a long time.

例如，权责发生制和收付实现制在所得税会计核算中是否可以统一的问题就存在着争议。

There are two types of accounting recognition basis: cash basis and accrual basis.

会计确认基础有两种：收付实现制和权责发生制。

Recognition, measurement and reporting for accounting purposes shall be on an accrual basis.

企业应当以权责发生制为基础进行会计确认、计量和报告。