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。

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 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。

Drawing on the experiences of American universities's accounting system, we should establish fund accounting mode, choose accrual-basis accounting and broaden financial report contents.

借鉴美国高校会计制度的做法，我国高校应建立基金会计模式，选择权责发生制，并扩展财务报告内容。

The cash flow statement is created to indicate that information for accrual-basis accounting.

现金流量表是建立以表明信息的权责发生制为基础的会计。