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权责发生制核算法的一些事实Facts About Accrual Accounting Method
权责发生制或应计基础法Accrual accounting method or accrual basis
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通常我们选择权责发生制当我们工作时。Generally we choose the accrual basis when we work.
按权责发生制为基础确认收入的实现。The revenue is recognized under the accrual system.
请参考Howto部分来的如何将权责发生制改为现金实付制。See the HOWTO section to change from Accrual to Cash.
委员会或小组之设置及其组织与权责。The setting up of subcommittees and ad hoc committees.
使用权责发生制，存货记录会变得简单。Inventory record becomes simpler with the accrual method.
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定义出文件控制的要求和权责。Define the requirements and responsibilities for Document control.
用损益表进行分析时要注意权责发生制和配比原则。The analysis on it should base on the accruals and matching conceptions.
什么样的企业应该采用权责发生制核算法，通常存在争议。There is always a debate on who should use the accrual method of accounting.
在某些条件下按权责发生制记录自愿捐款。Voluntary contributions recorded on the accrual basis under certain conditions.
使用权责发生制核算法，收入应于发生当期予以报告，不管款项是否已经收到。In the accrual method of accounting, income is reported in the period it is earned.
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第二节，描述城关区社区治理中的各多元主体的权责。The second quarter is the description of each community governance multi-agent accrual.
对外贸易区被看作是美国海关权责范围之外的区域。Foreign-Trade Zones are considered outside the territory of the U. S. for customs purposes.
企业应当以权责发生制为基础进行会计确认、计量和报告。Recognition, measurement and reporting for accounting purposes shall be on an accrual basis.
现金流量表是建立以表明信息的权责发生制为基础的会计。The cash flow statement is created to indicate that information for accrual-basis accounting.
通过各种单证的传递划分权责并转移风险。Through various documents and the transfer of powers and responsibilities of risk transference.
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权责发生制核算法也称应计核算法或应计基础核算法。The accrual method of accounting is also known as accrual accounting or accrual basis accounting.
这是权责发生制与现金流动制在会计报表方面的一个最显著的不同点。This is a most remarkable difference in account statement between accrual basis and cash flow basis.
权责发生制核算法的使用范围较为广泛，因此我们应该了解这种核算方法的规则和原理。Accrual method of accounting is used widely and hence, we should be aware of its rules and principles.