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- modified accrual basis 修正权责发生制
- The accrual basis shall be adopted for accounting treatments. （八）企业的会计核算应当以权责发生制为基础。
- Cash flow basis is more rational than accrual basis in measurement. 摘要现金流动制是一个比权责发生制更为合理的确认基础。
- Voluntary contributions recorded on the accrual basis under certain conditions. 在某些条件下按权责发生制记录自愿捐款。
- This concept applies to firms that employ an accrual basis accounting system. 这一概念适用于采用权责发生制会计系统的企业。
- The accrual basis differs significantly from cash basis of accounting. 应计制会计与现金收付实现制会计有着巨大的差别。
- The income statement discloses revenues, expenses and net income on the accrual basis. 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 adoption of IPSAS will change the basis for financial reporting from modified accruals to full accruals. 采用IPSAS将改变财务报告基础,从修正的权责发生制改为完全的权责发生制。
- In accounting terminology,the income statement is prepared using the "accrual basis",not the outdated "cash basis". 以会计术语来说，损益表是根据“权责基础”编制的，以现金收入及支出为准的“现金基础”早就被淘汰了。
- The computation of taxable income of an enterprise shall, in principle, be on an accrual basis. 第十一条企业应纳税所得额的计算,以权责发生制为原则。
- The financial statements of Legal Aid Services Council are prepared on an accrual basis. 法律援助服务局的财务报表以应计基础编制。
- The generally accepted accounting principles (GAAP) require that a business use the accrual basis. 公认会计原则要求企业采用权责发生制。
- Article 11 The computation of taxable income of an enterprise shall, in principle, be on an accrual basis. 第十一条企业应纳税所得额的计算，以权责发生制为原则。
- Article 16 The accrual basis of accounting shall be adopted in accounting records and financial reports. 第十六条会计核算应当以权责发生制为基础。
- Article 9 Recognition, measurement and reporting for accounting purposes shall be on an accrual basis. 第九条企业应当以权责发生制为基础进行会计确认、计量和报告。
- In accounting terminology, the income statement is prepared using the "accrual basis", not the outdated "cash basis". 以会计术语来说，损益表是根据“权责基
- In all business firms, revenues and expenses may be measured either on cash basis or accrual basis. 所有企业的收入和费用可以按收付实现制或权责发生制。
- The company shall implement double entry(debit entry and credit entry) and accrual basis in Accounting. 公司采用国际通用的权责发生制和借贷记帐法记帐。
- The cash basis will combined with the accrual basis, and it will become the dual basement for accounting recognition. 现金流动制与权责发生制将相互融合，成为会计确认的双重基础；
- Article 84 A joint venture shall adopt the internationally used accrual basis and debit and credit accounting systems for accounting. 第八十四条 合营企业会计采用国际通用的权责发生制和借贷记帐法记帐。
