the accrual basis of accounting的意思|示意

When China in 1994 proclaimed the adoption of the Western accounting system, the switch from the cash basis to the accrual basis was the heart of the change.

1994年中国的会计制度“向世界并轨”指的主要就是弃现金基础、采权责基础。

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。

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。

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。

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。

So we must recognize the identification basis of insurance accounting again, carry out "joint basis", that is accrual basis and cash basis coexisting, so as to meet the different dem...

因此，我们应该重新审慎保险会计确认基础，实行“联合发生制”混合会计基础，即权责发生制与收付实现制并存，以适应不同的决策需求。