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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。
- Under the cash basis of accounting most receipts of money are revenues and most expenditures of money are expenses. 按现金收付制规定，企业收到的现金大都作为收入处理， 付出的现金大都作为费用处理。
- Article 16 The accrual basis of accounting shall be adopted in accounting records and financial reports. 第十六条会计核算应当以权责发生制为基础。
- On the basis of the phenomena of accounting information distortion, the causes are analyzed and the measures are put forward to eradicate accounting information distortion. 摘要从阐述会计信息失真的现象入手，深入剖析了会计信息失真的原因，并提出了根治会计信息失真的对策。
- The second aspect of the measurement process is often referred to as matching cost and revenue and its fundamental to the accrual basis of accounting. 该计量过程的第二个方面也常称为成本与收入配比,而且它是权责发生制会计的基
- Chapter 2 then made further study on the institutional implication of enforcement of accounting standards on the basis of institutional economics. 第5、6章则集中分析了会计标准实施体系中的两对关键范畴:激励与管制、法律与信誉,它们对立而统一,互补又替代。
- This research infers that employee bonuses granted on the basis of accounting surplus would enhance the self-interest motive of a corporate manager. 会计保守性是指当公司面对不确定的情况下，对于资产或利得避免高估，负债和损失则避免低估，以提高财务报表的可靠性。
- His research formed the basis of his new book. 他的研究成果是他这本新书的基础。
- Accrual basis - A basis of accounting under which transactions and other events are recognized when they occur (and not when cash or its equivalent is received or paid). 权责发生制:在交易和其他事项发生时(而不仅仅是在收到或支付现金或其对等物时)对其予以确认的会计制度。
- Recording documents: The documents which prove the responsibilities of the person handling accounting events and which serve as the basis of account keeping. 二记帐凭证：证明处理会计事项人员之责任，而为记帐所根据之凭证。
- A case study of a university indicates that it is feasible to calculate the costs for the cultivation of college students on the basis of accounting ... 对一所大学的案例研究证明,利用现有会计资料计量学生培养成本是可行的,可以满足社会对学校成本信息的需要。
- The sea washes the base of the cliffs. 海水拍打著悬崖的底部。
- There are two widely used bases of accounting: the accrual basis and the cash basis. 权责发生制和现金收付制是会计的两大记账基
- The auditor began the examination of accounts. 稽核员开始审察帐务。
- This agenda will form the basis of our next meeting. 本议程将成为下次会议的中心议题。
- I know the protoplasm is the basis of all animals and plants. 我知道原生质是动物和植物的基础。
- A skyscraper built on a base of solid rock. 建筑在坚实岩石基础上的摩天高楼
- The debit and credit method, as well as the accrual basis of accounting, shall be adopted as the methods and principles for keeping accounts. 合营公司采用借贷记账法和权责发生制记账。
- We drew this conclusion on the basis of experiments. 我们是在试验的基础上得出这个结论的。
- Under cash basis of accounting, which in accordance to rea-lization principle, revenues are recorded in the period in which cash is received; expenses are recorded in the period in which cash is paid. 按照与收入实现原则一致的收付实现制，所有收入在实际收到现金时登记人账，所有费用在实际支付现金时登录入账。
