accrual basis accounting

Article 5 The company employ the Accrual Basis Accounting principle.

第五条本企业应当根据权责发生制的原则记账

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The accrual basis differs significantly from cash basis of accounting.

应计制会计与现金收付实现制会计有着巨大的差别。

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The accrual basis shall be adopted for accounting treatments.

(八)企业的会计核算应当以权责发生制为基础.

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Three concepts used in accrual-basis accounting are the accounting period, the realization principle, and matching principle.

在权责发生制下的三个重要概念是会计期间 、 收入原则和配比原则.

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In accrual-basis accounting, an accountant recognizes the impact of a business transaction as it occurs.

在权责发生制下, 会计师在企业交易发生时就记录其影响.

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On the reforming of the budget accounting calculative basis, through carefully studied the Zelanian and Canadian accrual basis's reforming course and the effects, the author have pointed out the experience of the two countries' reforming that our country can use for reference.

在预算会计核算基础改革方面，本文在通过仔细研究两个典型国家新西兰和加拿大的权责发生制改革过程及成效的基础上，指出了几点我国可以借鉴的两国改革的经验。

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What advantage does accrual-basis accounting offer?

又有什么好处是否应计制会计的基础上提供?

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