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发生制

网络Accrual basis; arising basis; Occurrence Coverage

发生制

发生制

发生制

Accrual basis

About Accounting - 豆丁网 ... turnover 周转 accrual basis 发生制 cash basis 现金制 ...

arising basis

什么意思_英语arising在线翻译_有道词典... ... rise in arms 举行武装起义 arising basis 发生制 Arising Moon 艺术摇滚 ...

Occurrence Coverage

　　期内发生制（Occurrence Coverage）是保险人对保险期限内发生的保险责任事故负责，而不考虑何时索赔以及索赔时是否投保…

Occurrence Basis

... 新房装修 • •培训系列教材－财产保险  损失发生制 (Occurrence Basis) • 只要损失发生在保险期限内，而索赔可能在保险期 …

1

Cash method of accounting is often compared with the accrual accounting method.

收付实现制常与权责发生制进行比较。

2

3

But a business is not supposed to keep books this way . It is supposed to use the concept of accrual accounting .

但一家企业并不能以这种方法记账，而是应该使用权责发生制。

6

Let us now understand the cash vs accrual method of accounting comparison with the help of a suitable example .

下面我们结合适当的例子来了解收付实现制和权责发生制的区别。

7

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。

10

This next stage will be less spectacular , thanks to accrual accounting, in which loan losses are realised gradually and offset by reserves.

下一个时期可能并不会很惊人了，因为权责发生制，这可以使贷款损失被逐渐认清而且会被用储蓄来抵消掉。

12

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。

13

14

In the accrual method, income is registered after the sale of goods; even before the company receives the payment or the same.

采用权责发生制，商品销售后就要确认收入，不管公司是否收到该笔款项。

15

A joint venture shall adopt the internationally accepted accrual system and debit and credit bookkeeping method to keep accounts .

合营企业会计采用国际通用的权责发生制和借贷记账法记账。

17

Only right and duty accounting system can reflect the college financial situation comprehensively .

只有采用 “权责发生制 ”才能全面的反映高校的财务状况。

18

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。

20

Voluntary contributions recorded on the accrual basis under certain conditions .

在某些条件下按权责发生制记录自愿捐款。

21

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。

22

This leads to another important concept called "accrual accounting. "

这将引向另一个重要概念称为 “权责发生制 ”。

23

Under accrual accounting , revenue is recorded when it is earned and realized , regardless of when actual payment is received .

根据权责发生制会计，收入记录时，收入和实现，无论何时实际收到付款。

24

In this method , the expenses made by the firm are deducted in the same fiscal period irrespective of whether these are actually paid or not.

使用权责发生制核算法，费用应于发生当期予以扣除，不管该笔款项是否已经支付。

25

In all business firms, revenues and expenses may be measured either on cash basis or accrual basis .

所有企业的收入和费用可以按收付实现制或权责发生制。

28

An enterprise should prepare its financial statements , except for cash flow information, under the accrual basis of accounting .

除现金流量表外，企业应按权责发生制会计编制其财务报表。

30

Article 84 A joint venture shall adopt the internationally used accrual basis and debit and credit accounting systems for accounting .

第八十四条合营企业会计采用国际通用的权责发生制和借贷记帐法记帐。

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