Expense accrual for monthly closing and book in correct accounting period.

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.

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The recognition basis of pension insurance accounting should combine basis and accrual basis.

应采用权责发生制与收付实现制相结合的会计确认基础.

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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.

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There are two widely used bases of accounting: the accrual basis and the cash basis.

权责发生制和现金收付制是会计的两大记账基础.

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In accrual-basis accounting, an accountant recognizes the impact of a business transaction as it occurs.

在权责发生制下, 会计师在企业交易发生时就记录其影响.

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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.

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Three concepts used in accrual-basis accounting are the accounting period, the realization principle, and matching principle.

在权责发生制下的三个重要概念是会计期间 、 收入原则和配比原则.

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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.

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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.

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What advantage does accrual-basis accounting offer?

又有什么好处是否应计制会计的基础上提供?

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Thus , merchandising businesses generally use the accrual basis.

销售企业一般采用权责发生制为基础.

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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.

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Article 5 The company employ the Accrual Basis Accounting principle.

第五条本企业应当根据权责发生制的原则记账.

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Banking sources privately acknowledge that the sight of these bonus accruals may provoke anger.

私下里,一些银行业业内人士承认这些奖金收益或许会引起愤怒.

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So, discretional accruals are used to measure audit quality of the big auditing firms in China.

因此, 本文使用可操纵性应计项目来衡量大规模事务所在中国的审计质量.

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This is a practical working out of the accruals convention met in Chapter 4.

这是一项实际工作,它超出了第4节自然增长惯例的内容.

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Interest will get accruals if you keep your money in a savings account.

把钱存在储蓄账户里就会生息.

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So, discretional accruals is used to measure audit quality of Big Four auditors in China.

因此, 本文使用可操纵性应计项目来衡量国际四大在中国的审计质量.

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Jones model, modified Jones model and KS model ( Kang-Sivaramakrishnan model ) are primary total accruals models.

Jones模型 、 修正Jones模型和KS模型是主要的总应计利润模型.

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This paper examines how accruals affect the accounting conservatism in each firm life cycle stage.

本文探讨了企业生命周期、应计特征和会计稳健性之间的相互关系.

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