accruals basic in Chinese

• 权责发生制,应计制

• "accrual" in Chinese :    n. 增加，增殖；增加物；增加额。
• "basic" in Chinese :    Basic ＝ Basic English.
• "accruals" in Chinese :    （应计项目）：尚未记录的收入或费用。; 权责发生额; 应计项目
• "accruals concept" in Chinese :    权责发生原则
• "accruals listing" in Chinese :    应计项目挂牌
• "discretionary accruals" in Chinese :    操控性应计利润; 应计项目
• "non-accruals" in Chinese :    不计息的
• "sundry accruals" in Chinese :    杂的应计项目
• "tax accruals" in Chinese :    应计税金; 应计税款
• "wage accruals less disburses" in Chinese :    应付工资减去现款支付的工资
• "basic" in Chinese :    adj. 1.基础的，基本的，根本的。 2.【化学】碱性的，碱式的。 3.【 ...
• "basic basic" in Chinese :    程序语言
• "basic, multiuser basic" in Chinese :    多使用者
• "visual basic visual basic" in Chinese :    计算机编程语言，可视; 可视
• "access, basic" in Chinese :    基本存取

• New accounting standard has six innovations : integrating the theory of " decision availability " with " accountability theory " ; confirming the accrual basic as one basic assumption of financial accounting ; reporting the gain and loss on financial statement element firstly ; regulating the characters of accounting measure comprehensively and systemically ; conceiving basic standards on the basis of accounting assumption , accounting goal and objective
  新准则在内容上有六大创新：即会计目标融决策有用论与受托责任论为一体；权责发生制确定为财务会计的一项基本假定；单独系统地明示会计信息质量要求；利得、损失首次纳入财务报表要素；全面系统规定会计计量属性；以会计假设、目标和对象为起点构建在本准则。