權責發生制 的英文怎麼說

中文拼音 [quánzéfāshēngzhì]
權責發生制 英文
accrual accounting
  • 權 : Ⅰ名詞1 [書面語] （秤錘） counterpoise; weight （of a steelyard）2 （權力） power; authority 3 （...
  • 責 : Ⅰ名詞（責任） duty; responsibility Ⅱ動詞1 （要求做成某事或行事達到一定標準） demand; ask for; req...
  • 發 : 名詞（頭發） hair
  • 生 : Ⅰ動詞1 （生育; 生殖） give birth to; bear 2 （出生） be born 3 （生長） grow 4 （生存; 活） live;...
  • 制 : Ⅰ動詞1 （製造） make; manufacture 2 （擬訂; 規定） draw up; establish 3 （用強力約束; 限定; 管束...
  • 權責 : authority and responsibility
  1. On national budget and accrual basis accounting

    關於我國政府預算和會計引入權責發生制的幾點思考
  2. Government accounting which completely based on cash basis has not been adapted to times, for this reason, introduce accounting on accrual basis or amendatory accrual basis is necessary to economic reform

    政府會計完全以收付實現制為確認基礎，已越來越力不從心，引進權責發生制或修正的權責發生制已成為改革的必然趨勢。
  3. The company shall implement double entry ( debit entry and credit entry ) and accrual basis in accounting

    公司採用國際通用的權責發生制和借貸記帳法記帳。
  4. Accrual - basis, balance sheet reflects a company ' s financial conditions from inventory amount angle. income statement and profit appropriation statement reflect a company ' s financial conditions from current amoun t angle on accrual - basis. and statement of cash flows reflects factors affecting the ability of a company repay its maturity debts and its amount on cash - basis, that is to say, statement of cash flows changes profit on accrual - basis into actual profit on cash - basis ( cash or items equal to cash )

    資產負債表以權責發生制為基礎編制，從存量的角度反映企業的財務狀況和經營成果；利潤及利潤分配表則以權責發生制編制基礎，從動量的角度反映企業財務狀況經營成果變動的原因；現金流量表又以收付實現制為編制基礎，從動量的角度反映影響企業償還到期債務的能力變動的具體因素及其影響數量，即現金流量表就是把以權責發生制為基礎的利潤調節成以收付實現制確認的現實的利潤（現金及現金等價物） 。
  5. In all business firms, revenues and expenses may be measured either on cash basis or accrual basis

    所有企業的收入和費用可以按收付實現制或權責發生制。
  6. It is generally considered that taxes parable method follows cash basis, but tax effect accounting follows

    一般認為，應付稅款法遵循了收付實現制，而納稅影響法則遵循的是權責發生制。
  7. Major principles included in gaap are the objective principle, the materiality principle, the consistency principle, the conservatism principle, the accrual - basis accounting principle, the adequate disclosure principle, the matching principle, the realization principle, and the cost principle

    公認會計原則所包括的主要原則有：客觀性原則，重要性原則，一致性原則，穩健性原則，權責發生制原則，充分披露原則，配比原則，實現原則和成本原則。
  8. Article 3l the accounting of the joint venture company shall adopt the internationally used accrual basis and debit and credit accounting system in their work

    第三十一條合營公司採用國際通用的權責發生制和借貸記帳法記帳。
  9. The most important accounting principles include the accrual principle, the historical principle, the realization principle, the matching principle, the prudence principle, the objectivity prin ? ciple, the full - disclosure principle, the consistency principle and the materiality principle

    最重要的會計原則包括權責發生制原則、歷史成本原則、收入實現原則、配比原則、穩健性原則、客觀性原則、充分揭示原則、一致性原則及重要性原則。
  10. The stable - monetary - unit concept is the accountants basis for ignoring the effect of inflation and making on restatements for the changing value of the money. the most important accounting principles include the accrual principle, the historicl principle, the relization principle, the matching principle, the prudence principle, the objectivity principle, the full - disclosure principle, the consistency principle and the materiality principle

    最重要的會計原則包括權責發生制原則、歷史成本原則、收入實現原則、配比原則、穩健性原則、客觀性原則、充分揭示原則、一致性原則及重要性原則。
  11. The reflection on the adoption of accrual basis in our government accounting and budgeting

    我國政府預算與會計引入權責發生制的思考
  12. Under the accrual principle, revenues are recognized in the period in which they are earned when goods are sold or services are rendered, rather than when cash is received ; expenses are recognized when they are incurred

    在權責發生制下，收入是按照它在實際發生的期間，而不是實際收取現款的期間登記入帳；費用是在它實際發生的期間，而不是實際支付現款的期間登記入帳。
  13. Under the accrual principle, revenues are recognized in the pe ? riod in which they are earned when goods are sold or services are rendered, rather than when cash is received ; expenses are recognized when they are incurred

    在權責發生制下，收入是按照它在實際發生的期間，而不是實際收取現款的期間登記入賬；費用是在它實際發生的期間，而不是實際支付現款的期間登記人賬。
  14. The values of all assets are to be recorded at a historical costs at the time of acquisition. the amount recorded in books of account shall not be adjusted even though a fluctuation in their value may occur, except when state laws or regulations require specific treatment or adjustments

    在權責發生制下，收入是按照它在實際發生的期間，而不是實際收取現款的期間登記入帳；費用是在它實際發生的期間，而不是實際支付現款的期間登記入帳。
  15. Annual accrued expenditure limitations

    權責發生制年度支出限額
  16. The term " accrual basis " means that income is recorded when it becomes receivable and ascertained and expenses are recorded when they become payable and ascertained

    所謂權責發生制，系指收益於確定應收時，費用於確定應付時，即行入帳。
  17. Chapter 2 discusses several basic concepts involving revenue recognition, such as the meaning of recognition, the nature of revenue, the basis of revenue recognition and the basic criterions of revenue recognition

    本章介紹了與收入確認相關的若干基本概念，包括確認的含義、收入的性質與定義、收入確認的基礎? ?權責發生制以及收入確認的基本標準。收入確認的基本標準是本章研究的重點。
  18. This dissertation focus on the issues involving revenue recognition, especially some basic aspects, including basic concepts about revenue recognition such as the nature and meaning of revenue, the basis of revenue recognition - accrual basis or cash basis, the basic criterion of revenue recognition, etc. and the issues of several kinds of revenue recognition are also discussed detailedly

    收入確認準則的制訂成為會計界的一大熱點。本文以收入確認為研究重點，主要探討了與收入確認相關的若干基本問題，包括收入確認有關的基本概念，如收入的性質與含義、收入確認的基礎? ?權責發生制還是收付實現制、收入確認的基本標準。
  19. Afore - mentioned content are belonged to " the cash flow that net embellish adjustment is management activity to arise " project, form from net profit should know : net profit is according to authority duty during the business when producing the principle charge to an account that control is certain of operation result reflect, and cash flow is cash is flowed into during it is certain to reflect a business in order to accept the principle that fu shi makes now, pour out of a circumstance

    上述內容屬于「將凈利潤調節為經營活動產生的現金流量」項目，從凈利潤構成應該知道：凈利潤是按照權責發生制的原則記賬時企業一定期間經營成果的體現，而現金流量是以收付實現制的原則反映企業一定期間現金流入、流出情況。
  20. However, the author thinks : both methods follow accrual basis. the major difference between the two methods lies in that taxes parable method should take tax laws as the leading factor to deal with the income tax accounting, while tax effect accounting should take accounting regulations as the leading factor to deal with the income tax accounting

    然而，筆者認為：應付稅款法與納稅影響會計法都遵循了權責發生制，兩者的主要區別在於，應付稅款法是以稅收法規為主導來處理所得稅會計問題，而納稅影響會計法則是以會計法規為主導來處理所得稅會計問題。
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