The revenue is recognized under the accrual system.

按权责发生制为基础确认收入的实现。

A joint venture shall adopt the internationally accepted accrual system and debit and credit bookkeeping method to keep accounts.

合营企业会计采用国际通用的权责发生制和借贷记账法记账。

The company adopts the accrual system as the base of bookkeeping principle, and USES the real cost as the pricing base when obtaining the various assets.

本公司的会计核算以权责发生制为记账基础。本公司的各项资产在取得时按照实际成本计量。

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。

The used fixed asset as mentioned in this Notice refers to the fixed asset on which the accrual of depreciation had been conducted by a taxpayer according to the financial accounting system.

本通知所称已使用过的固定资产，是指纳税人根据财务会计制度已经计提折旧的固定资产。