Accrual Accounting Basis计基础
Accrual-basis权责发生制
Accrual l basis权责发生制;应计制
choose accrual-basis选择权责发生制
accrual l basis accounting权责发生制会计;应记制
accrual accountingaccrual basis accountingaccrual method权责发生制
accrual-basis accounting system应计会计制
Concepts s of Accrual-basis Accounting权责发生制会计的原则
base on accrual-basis principle以权责发生制为原则
Current financial accounting system bases on accrual basis and therefore the recognition of revenues and expenses is based on actual influence period instead of the time of cash collection and payment.
现行财务会计系统主要是基于权责发生制亦即应计制下的历史成本会计,对收入和费用的确认时间基础是实际影响期间而非现金收付发生时间。
参考来源 - 论我国预算会计制度的改革