A Study on the Limitations of Accrual Basis of Accounting;
论权责发生制会计确认模式的局限性
Try to discuss connection with accrual basis and cash flow basis of accounting;
试论现金流量会计与权责发生制会计的关系
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。
On Importing Government Accounting on Accrual Basis in China
我国政府会计引入权责发生制的探讨
Thoughts on Accrual Basis Introduced by the Accountants in Public Institutions;
事业单位会计引入权责发生制的思考
Exploration and analysis on introducing accrual basis of accounting into financial accounting of institutions of higher education;
高校会计核算引入权责发生制的探析
A Thought about Introducing the Accrual Basis System into Budget Accountancy in China;
我国预算会计引入权责发生制的思考
Talking about Accural Basis in Accounting Practice;
浅谈权责发生制在会计实务中的应用
On the Application of Duty and Right Occurrence System in the Accounting of Higher Education
浅析权责发生制在高校会计中的应用
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
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。
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。
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。
Ponder on the Application of Accrual System in Administrative and Public Accounting
关于行政事业单位会计运用权责发生制的思考
Application Research of the Accrual Basis in Our Government Accountant;
权责发生制在我国政府会计的应用研究
Accrual Basis Research of Government Accounting;
我国政府会计引入权责发生制的应用研究
Research on the Reform of China Government Budget Accounting Basis;
中国政府预算会计应用权责发生制的研究
Reflection on the Introduction of Accrual Basis into the Accounting Calculation in Vocational Colleges;
高职院校会计核算引入权责发生制的思考