To implement the matching concept correctly, the accrual basis of accounting is generally used FOR merchandising enter prices.

为了正确执行对应概念，商业企业会计普遍使用应计制会计。

The second ASpect of the meASurement process is often referred to AS matching cost and revenue and its fundamental to the accrual bASis of accounting.

该计量过程的第二个方面也常称为成本与收入配比，而且它是权责发生制会计的基础。

Professional judgment, which can not be replaced, is the inherent character of accrual basis accounting and wether it can reflect the essence of economic transaction is most important.

专业判断是会计固有的职责，具有不可替代性，关键是专业判断能否反映经济业务的实质。

Accrual basis – A basis of accounting under which transactions and other events are recognized when they occur (and not when cash or its equivalent is received or paid).

在交易和其他事项发生时（而不仅仅是在收到或支付现金或其对等物时）对其予以确认的会计制度。

Such a continuous period of more than accounting model with the implementation of accrual accounting basis of the inherent requirements.

这种多时期连续化的会计模式具有对实行权责发生制会计基础的内在要求。

How do the accrual basis and the cash basis of accounting differ?

权责发生制和收付实现制有什么不同点？

Accrual Basis Accounting A method of reporting income when it is earned and expenses when incurred, even though they may not have been received or actually paid.

责权发生制会计一种损益报告方法，就是以收款权利以及付款责任发生为标准进行记录，即使款项并没有实际收取或支付。

Secondly, feasibility and basic thoughts of introducing Accrual Basis into government accounting will be analyzed.

进而系统分析现阶段政府会计引进权责发生制的可行性，阐述了改进的基本思路；

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。

The contemporary model of accounting earning that based on accrual basis for accounting and historical-cost system is hard to show the level of accounting earning's quality.

现行会计盈余的确定模式基于权责发生制和历史成本原则，导致会计盈余信息存在固有缺陷，难以体现其质量水平。

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

权责发生制要求会计人员在企业交易发生时就记录其影响。

Both the accrual basis and the cash basis are two basic methods of the accounting affirmance.

权责发生制和收付实现制是会计确认基础的两种基本方法。

Accrual basis: as opposed to cash accounting, a method of accounting whereby transactions are recorded as they occur and not when cash is exchanged;

应收应付制——同收付实现制相反，这是一种有交易就记录，而非有现金交易才记录的会计制；

The accrual method of accounting is also known as accrual accounting or accrual basis accounting.

权责发生制核算法也称应计核算法或应计基础核算法。

Different accounting entities of forest ecology should chose the accrual -basis or the cash-basis accounting principle, according to its own characters.

在不同的森林生态价值会计主体中应根据自身的特点分别选择权责发生制原则和收付实现制原则；

The accounting of the joint venture company shall adopt the internationally used accrual basis and debit and credit accouting system in their work.

第三十一条合营公司采用国际通用的权责发生制和借贷记帐法记帐。

In order to building the VAT accounting model of separation, it is necessary to carry out accounting on the accrual basis.

建立“财税分离”的增值税会计模式，需要全面实行权责发生制。

The accounting of the joint venture company shall adopt the internationally used accrual Basis and debit and credit accounting system in their work.

第八十四条 合营企业会计采用国际通用的权责发生制和借贷记帐法记帐。

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.

第三十一条合营公司采用国际通用的权责发生制和借贷记帐法记帐。

So we must recognize the identification basis of insurance accounting again, carry out "joint basis ", that is accrual basis and cash basis coexisting, so as to meet the different demand of decision.

因此，我们应该重新审慎保险会计确认基础，实行“联合发生制”混合会计基础，即权责发生制与收付实现制并存，以适应不同的决策需求。

When China in 1994 proclaimed the adoption of the Western accounting system, the switch from the cash basis to the accrual basis was the heart of the change.

1994年中国的会计制度“向世界并轨”指的主要就是弃现金基础、采权责基础。

So we must recognize the identification basis of insurance accounting again, carry out "joint basis ", that is accrual basis and cash basis coexisting, so ast…

因此，我们应该重新审慎保险会计确认基础，实行“联合发生制”混合会计基础，即权责发生制与收付实现制并存，以适应不同的决策需求。