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单词 accrual basis accounting
释义
accrual basis accounting
/ ??kru??l ?be?s?s ??ka?nt?? /
  • 简明释义
  • 权责发生制会计:一种会计方法,根据该方法,收入和支出在实际发生时被记录,而不是在现金实际收到或支付时被记录。
  • 网络释义
  • 1

    [会计]?权责发生制会计

    但近年来,在经济发达国家又受到重视,并被认为是权责发生制会计(accrual basis accounting)的重要补充。

  • 2

    ?应计制会计

    ... *accrual basis 权责发生基础;权责发生制;应计制; 应计基础 *accrual basis accounting 权责发生制会计;应计制会计 *accruals 权责发生额;应计收支额 ...

  • 3

    ?发生制会计

    ... accretionary wedge 增生楔 accrual basis accounting 发生制会计 accrual basis 应计制;权责发生制 ...

  • 4

    ?应记制

    Accrual basis accounting 应记制,债权发生制:以应收应付为计算基础,定本期收益与费用的一种方式。

短语
  • 双语例句
  • 1
    The accrual method of accounting is also known as accrual accounting or accrual basis accounting.
    权责发生制核算法也称应计核算法或应计基础核算法。
  • 2
    Accrual Basis Accounting A method of reporting income when it is earned and expenses when incurred, even though they may not have been received or actually paid.
    责权发生制会计 一种损益报告方法,就是以收款权利以及付款责任发生为标准进行记录,即使款项并没有实际收取或支付。
  • 3
    Professional judgment, which can not be replaced, is the inherent character of accrual basis accounting and wether it can reflect the essence of economic transaction is most important.
    专业判断是会计固有的职责,具有不可替代性,关键是专业判断能否反映经济业务的实质。
  • 同近义词
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更新时间:2025/1/10 12:18:27