单词accrual basis
un.: 应计制
网络: 应计基础；权责发生制
应计制
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。
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。
The computation of taxable income of an enterprise shall, in principle, be on an accrual basis.
企业应纳税所得额的计算，以权责发生制为原则。
With the changing of economic environment, the basis of accounting recognition experienced cash basis, accrual basis to the cash flow basis.
随着经济环境的变化，会计确认基础历经了从收付实现制、权责发生制向现金流动制的发展历程。
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。
In accounting terminology, the income statement is prepared using the "accrual basis" , not the outdated "cash basis" .
以会计术语来说，损益表是根据“权责基础”编制的，以现金收入及支出为准的“现金基础”早就被淘汰了。
The financial statements of Legal Aid Services Council are prepared on an accrual basis.
法律援助服务局的财务报表以应计基础编制。
Secondly, feasibility and basic thoughts of introducing Accrual Basis into government accounting will be analyzed.
进而系统分析现阶段政府会计引进权责发生制的可行性，阐述了改进的基本思路；
Article 7A donation transfer institution shall employ accrual basis accounting for the donation projects under its management.
第七条转赠机构管理的赠款项目会计核算以权责发生制为基础。
In a growing company, this results in a lower income compared to accrual-basis accounting.
在一个成长的公司，这样的结果是较低的收入相比，权责发生制为基础的会计。