Cash basis, which is the embryonic form of cash flow basis, is denied by the appearance of the accrual basis under accountability.

The generally accepted accounting principles ( GAAP) require that a business use the accrual basis.

公认会计原则要求企业采用权责发生制。

互联网摘选

Problems on the principle of rights and responsibility in the practice

权责发生制原则在实际运用中的几个问题

互联网摘选

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。

互联网摘选

The introduction of accrual accounting should be adopted step by step.

权责发生制的引入应采用循序渐进的步骤。

互联网摘选

A Probe into the Introduction of Accrual Basis into Institution Accounting

对事业单位会计核算引入权责发生制问题的探讨

互联网摘选

Colleges and universities need to implement accruals

浅议高校实行权责发生制的必要性

互联网摘选

The sales income of enterprises shall be confirmed following the principles of accrual basis and substance-over-form;

企业销售收入的确认遵循权责发生制原则和实质重于形式原则；

互联网摘选

The Choice between the Right-Responsibility Generation System and the Debit-Credit Realization System

权责发生制与收付实现制的选择

互联网摘选

On Accrual System and Cash Flow System

浅议权责发生制与现金流动制

互联网摘选

Exploration of Accrual Basis Utilization in the Market Economy

权责发生制原则在我国市场经济条件下的应用探索

互联网摘选

The revenue is recognized under the accrual system.

按权责发生制为基础确认收入的实现。

互联网摘选

Accrual-based earning is considered superior to cash flows.

以权责发生制（应计）为基础的利润被普遍认为比现金流更有分析价值。

互联网摘选

Reconsideration about Governmental Accounting Basis and Accrual Basis Budgeting Reformation

政府会计确认基础与权责发生制预算改革的思考

互联网摘选

Will accrual basis be shaken?

权责发生制会不会动摇？

provided by jukuu

The first, the principle of accrual basis re-quires the capitalization of human resources expenditure.

笔者认为：权责发生制原则要求将人力资源支出资本化；

互联网摘选

These objectives determine the accrual basis of the necessity and the specific application model.

这些目标决定了采用权责发生制的必要性和具体应用模式。

互联网摘选

Analyzing the use of accrual basis and cash flow basis: form distortion of accounting information

从会计信息失真角度谈权责发生制与现金流动制的运用

互联网摘选

This is because most countries require companies to comply with the accruals basis of accounting.

这是因为大多数国家要求企业必须遵守权责发生制会计。

互联网摘选

On the Application of Duty and Right Occurrence System in the Accounting of Higher Education

浅析权责发生制在高校会计中的应用

互联网摘选

Accrual Basis Should be Implemented in Colleges and Universities

高校会计应实行权责发生制

互联网摘选