Recognition, measurement and reporting for accounting purposes shall be on an accrualbasis.
企业应当以权责发生制为基础进行会计确认、计量和报告。
2
Than overall carrying out accountingon the cash basis, overall carrying out accountingon the accrualbasis do more superpower.
全面实行权责发生制比全面实行收付实现制具有更多优越性。
3
The adjusting entries is to take the accountingon the accrualbasis notion as the foundation, not take monthly accountant bill or the end transaction of months as the foundation.