| 释义 |
- 权责发生制：一种会计核算方法，根据收入和费用发生的时间来确认和记录，而不是根据现金收付的时间。
1 ?应计概念 应计概念 (Accrual concept)/应计基础 (Accrual basis):所有收益和费用都应在其.. 2 ?权责发生制原则 权责发生制原则 (Accrual concept)，是会计学的基本原因此,权责发生制属于会计要素确认计量方面的要求,它解决收入和费用何时予以确认及确认多少的问题。 3 ?权责发生制概念 ... accounting treatment 会计处理 accrual concept 权责发生制概念 net book value 账面净值 ... 4 ?权责发生概念 ... accrual accounting 权责发生制会计,应计制会计 accrual concept 权责发生概念,应计概念 accrued asset 应计资产 ...
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But a business is not supposed to keep books this way. It is supposed to use the concept of accrual accounting. 但一家企业并不能以这种方法记账，而是应该使用权责发生制。 - 2
This leads to another important concept called "accrual accounting." When many people start keeping books, they simply record cash received for services rendered as revenue. - 3
In this article, I shall present to you the accrual method of accounting, its rules and procedures which will help you to understand this concept better. 本文我将向你介绍权责发生制及其规则和程序，以帮助你更好地理解这个概念。
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