accrual basis of accounting

读音:英 [əˈkruːəl ˈbeɪsɪs ɒv əˈkaʊntɪŋ] 美[əˈkruːəl ˈbeɪsɪs əv əˈkaʊntɪŋ]

accrual basis of accounting 基本解释

会计权责发生制

accrual basis of accounting 用法和例句

1、recognized on the accrual basis of accounting

按应计会计制核算

2、A Study on the Limitations of Accrual Basis of Accounting

论权责发生制会计确认模式的局限性

3、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。

4、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。

5、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。

重点词汇

accrual n. 自然增长, 自然增长额 [经] 应计额, 发生额

basis n. 基础, 主要成分 [化] 基底

accounting n. 会计学, 帐单, 清帐 [计] 帐户处理, 记帐


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