accrual accounting中文是什么意思

• 权责发生制会计
• 应计制会计

• accrual    n. 增加，增殖；增加物；增加额。
• accounting    n. 1.会计；会计学。 2.账；记账；清算账目。 短语 ...
• accounting on accrual basis    权责发生会计制
• accounting on the accrual basis    权责发生会计制; 权责发生制, 应收应付制, 应占制
• accrual basis accounting    权责发生制会计方法记帐; 权责应计制会计; 应计制管帐; 应计制会计,权责发生制会计; 应计制会计，权责发生制会计，应计基础会计; 应计制会计；权责发生制会计
• accrual basis of accounting    会计权责发生制
• accrual in fiduciary accounting    会计的应计法
• accrual method of accounting    会计的应计法
• accrual-basis accounting    权责发生制会计; 权责发生制原则
• accrual-basis accounting system    应计会计制
• cash and accrual accounting    收付实现制和权责发生制
• accrual basis    权责发生制）：在这种会计基础下，收入和费用在实际赚取的当期报告于损益表中。; 权责应计制；权现发生制；应计制；发生制; 应计制, 应计基础, 权责发生制; 应计制，权责发生制，应计基础; 应计制；权责发生制
• accrual bond    应记债券
• accrual budgets    应计预算
• accrual concept    应计概念; 应计观念
• accrual convention    权责应计惯例; 权责应计制惯例
• accrual date    应计日期; 应收/应付日; 应收应付日期
• accrual expense    应付费用
• accrual method    应计法
• accrual n    自然增长
• accrual of depreciation    计提折旧
• accrual of discount    应计贴现
• accrual of interest    应付利息; 应计利息
• accrual postulate    应计的假定
• accrual principle    应计原则

• Understand how accrual accounting differs from a cash basis
  理解应计制会计与现金制会计的区别。
• Adjusting entries are based upon the concepts of accrual accounting
  调整分录是以权责发生制会计概念为基础的。
• For the reason of accrual accounting and principal - agent relationship , earnings management is inevitable
  由于应计会计制和委托代理关系等因素的存在，盈余管理是不可能完全杜绝的。
• Some members raised questions on matters relating to accrual accounting in examining the estimates of expenditure 2002 - 03
  数位议员在审核2002至03年度开支预算时就涉及应计会计制度的事宜提出质询
• Some members raised questions on matters relating to accrual accounting in examining the estimates of expenditure 2002 - 03
  数位议员在审核2002至03年度开支预算时就涉及应计会计制度的事宜提出质询[
• The proposed system would include the provision of accrual accounting functionality to meet the current and future demand for accrual - based reporting requirement
  拟设的系统具备应计制会计功能，以满足现在及日后对应计制会计汇报功能的需求。
• The proposed system would include the provision of accrual accounting functionality to meet the current and future demand for accrual - based reporting requirement
  拟设的系统具备应计制会计功能，以满足现在及日后对应计制会计汇报功能的需求。
• Whether consideration will be given to adopting an accrual accounting system for recording revenues , so as to reflect accurately the revenues received in each fiscal year
  政年度记帐及会否考虑采用应计会计的记帐方式，以准确反映每年度的财政收入？
• The accountancy sector is pleased that the financial secretary is willing to accept and adopt the accrual accounting system . this is what i suggested in my speeches in 1997 and 1999
  会计界非常欢迎财政司司长能拿出了很大的勇气，接纳并实行应计制会计制度，这也是我在1997和1999年先后两次提出的论点。
• Given that figures for a particular period can only be available and accounted for after the expiry of that period , there will necessarily be discrepancies between figures prepared on the basis of accrual accounting and of cash flow accounting
  由于每个特定时期的帐项必须在期末过后才可计出及入帐，以应计制及现金流量制会计方法编制的数字一定会有出入。

• accrual accountingとは意味：発生主義会計｛はっせいしゅぎ かいけい｝