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accrual basis
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【经】 应计制, 应计基础, 权责发生制
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详细解释：
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以下为句子列表：
英文: Article 16 The accrual basis of accounting shall be adopted in accounting records and financial reports.
中文: 第十六条会计核算应当以权责发生制为基础。
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英文: 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.
中文: 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。
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英文: Entries made at the end of an accounting preriod to bring all accounts up to date on an accrual basis so that correct financial statements can be prepared.
中文: 是指审计师推荐的，在会计结束时所做的有关应计和摊销的会计分录。
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英文: Government accounting which completely based on cash basis has not been adapted to times, for this reason, introduce accounting on accrual basis or amendatory accrual basis is necessary to economic reform.
中文: 政府会计完全以收付实现制为确认基础，已越来越力不从心，引进权责发生制或修正的权责发生制已成为改革的必然趋势。
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英文: The accrual basis shall be adopted for accounting treatments.
中文: （八）企业的会计核算应当以权责发生制为基础。
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