权责发生制

第五条本企业应当根据权责发生制的原则记账

Article 5 The company employ the Accrual Basis Accounting principle .

权责发生制和收付实现制是会计确认基础的两种基本方法。

Both the accrual basis and the cash basis are two basic methods of the accounting affirmance .

而权责发生制并不关注现金流量，而是看重收益。

The former emphasizes profit and ignores the flow of cash .

权责发生制原则在实际运用中的几个问题

Problems on the principle of rights and responsibility in the practice

调整分录是以权责发生制会计概念为基础的。

Adjusting entries are based upon the concepts of accrual accounting .

对事业单位会计核算引入权责发生制问题的探讨

A Probe into the Introduction of Accrual Basis into Institution Accounting

权责发生制与收付实现制的选择

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

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 .

关于行政事业单位会计运用权责发生制的思考

Ponder on the Application of Accrual System in Administrative and Public Accounting

权责发生制的引入应采用循序渐进的步骤。

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

政府会计确认基础与权责发生制预算改革的思考

Reconsideration about Governmental Accounting Basis and Accrual Basis Budgeting Reformation

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。

Accrual-based earning is considered superior to cash flows .

高校会计应实行权责发生制

Accrual Basis Should be Implemented in Colleges and Universities

权责发生制原则在我国市场经济条件下的应用探索

Exploration of Accrual Basis Utilization in the Market Economy

按权责发生制为基础确认收入的实现。

The revenue is recognized under the accrual system .

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 .

浅析权责发生制在高校会计中的应用

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

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。

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

浅议权责发生制与现金流动制

On Accrual System and Cash Flow System

浅议高校实行权责发生制的必要性

Colleges and universities need to implement accruals

损益表是按照应计基础（权责发生制）的要求来列报收入、费用和净收益的。

The income statement discloses revenues , expenses and net income on the accrual basis .

笔者认为：权责发生制原则要求将人力资源支出资本化；

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

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。

In a growing company , this results in a lower income compared to accrual-basis accounting .

权责发生制会不会动摇？

Will accrual basis be shaken ?

《企业会计准则》明确规定：会计核算应当以权责发生制为基础。

Accounting Standard for Business Enterprises stipulates definitely that accounting measurement should depend on accural basis .

这是因为大多数国家要求企业必须遵守权责发生制会计。

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

从会计信息失真角度谈权责发生制与现金流动制的运用

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

现行会计体系中的历史成本计价原则限制了成本法的应用，而权责发生制使得以会计数据为基础的市场比较估值模型具有局限性。

Under present accounting frame , the principles of history cost and responsibility accounting have great limitation .

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；

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

公认会计原则要求企业采用权责发生制。

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