accrual principle信息详情
应计原则
accrual───adj.收益的;n.自然增长;自然增长额;应计项目
principle───n.原理,原则;主义,道义;本质,本义;根源,源泉
accrual concept───权责发生概念,应计概念;[会计]应计观念,权责发生概念
accrual accounting───权责发生制;权责[应计]发生制
accrual basis───[会计]权责发生制;应计基础;权责发生制; 应计制; 权责发生基础; 应计基础
iceberg principle───冰山原理
likelihood principle───似然原理
morbific principle───病态原理
anthropic principle───(宇宙论的)人择原理,人类原理
Payables due mentioned in this article refer to the payables that should be calculated into relative costs and expenditures of the payer according to accrual basis principle.───本条所称到期应支付的款项,是指支付人按照权责发生制原则应当计入相关成本、费用的应付款项。
Measurement accounting income is an accrual basis concept and economists define the core of income as revenue realization and matching principle.───计量会计收益是根据权责发生制概念,经济学家将收益定义为:其核心是收入实现和配比原则。
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。
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