accrual accounting是什么意思

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accrual accounting
[英][əˈkru:əl əˈkaʊntɪŋ][美][əˈkruəl əˈkaʊntɪŋ]
权责[应计]发生制;
例句:1.This next stage will be less spectacular,thanks to accrual accounting,in which loan losses are realised gradually and offset by reserves.
下一个时期可能并不会很惊人了,因为权责发生制,这可以使贷款损失被逐渐认清而且会被用储蓄来抵消掉.
2.The goal of accrual accounting is to account in the periods in which they occur for the effects on an entity of transactions and other events and circumstances,to the extent that those financial effects are recognizable and measurable.
最佳答案权责发生制的目标是为了解释本期,在这样的周期下,金融影响对交易实体以及其他一些情况和环境的影响,以至于这些金融影响是可辨别和测量的.
3.Adjusting entries are based upon the concepts of accrual accounting.
调整分录是以权责发生制会计概念为基础的.
4.Facts about accrual accounting method
权责发生制核算法的一些事实
5.Based on the confirmation of the financial accounting,the article defines the concept of accrual basis,points out the impact of the modern accounting practice on accrual accounting and explores how to choose the basis of the accounting confirmation under socialistic market economy.
本文在对财务会计的确认基础上进行论述,对权责发生制的概念进行了界定,提出了现代会计实务对权责发生制的冲击,并对社会主义市场经济下会计确认基础的选择进行了探析.