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The term accrual basismeans that income is recorded when it becomes receivable and ascertained and expenses are recorded when they become payable and ascertained.
中文意思:
所谓权责发生制,系指收益于确定应收时,费用于确定应付时,即行入帐。


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The tenure of the US Presidency is four years. 美国总统的任期是四年.
The term Beyond the Control of Such PartyInclude Lawful order of Government or Authority,Act of War,Rebellion or Sabotage,Fire,Flood,Earthquake or other natural disasters. “任一方无法控制”的条款包括政府或官方的合法命令、战争行为、反叛或怠工、火灾、洪水、地震或其它自然灾害。
The term Successful Completion, when used in this Contract with respect to any test, means successful completion of such test as defined in the particular test procedure and all references to test denote the tests in Seller's Acceptance Test Procedure. “成功完成”一词,在本合同中用于任何测试方面时,指在特定的测试程序中规定的该等测试的成功完成,并且一切对测试的提及指的都是卖方验收测试程序中的测试。
The term Vlounteersrefers to individuals or groups of individuals who contribute their personal time and energy to social improvement by providing services based on morality,ideal,conscience,sympathy and responsibility without aiming at seeking material r 志愿者是指在不为物质报酬的情况下,基于道义、信念、良知、同情心和责任,为改进社会而提供服务、贡献个人的时间及精力的人和人群。
The term a planned urban area used in this Law applies to an urban district, an inner suburban district or an area needed for urban development and construction as one of the administrative divisions of a city. 本法所称城市规划区、是指城市市区、近郊区以及城市行政区域内因城市建设和发展需要实行规划控制的区域。
The term accrual basismeans that income is recorded when it becomes receivable and ascertained and expenses are recorded when they become payable and ascertained. 所谓权责发生制,系指收益于确定应收时,费用于确定应付时,即行入帐。
The term articles in standard contractrefers to contract terms unilaterally p repared by business operators for entering into contract with nonspecific and multiple parties. 七定型化契约条款:指企业经营者为与不特定多数消费者订立同类契约之用,所提出预先拟定之契约条款。
The term assemblyused in this Law means an activity in which people gather at a public place in the open air to express views or aspirations. 本法所称集会,是指聚集于露天公共场所,发表意见、表达意愿的活动。
The term cash basismeans that income is recorded when cash is received and expenses are recorded when cash is paid. 所称现金收付制,系指收益于收入现金时,或费用于付出现金时,始行入帐。
The term certificate of originmeans a written document issued by the country (region) of export pursuant to the rules of origin and relevant requirements and that expressly states that the goods listed thereon originate from a certain country (region). 原产地证书,是指出口国(地区)根据原产地规则和有关要求签发的,明确指出该证中所列货物原产于某一特定国家(地区)的书面文件。
The term consumer litigationmeans litigation brought to court because of consumer relationship. 五消费诉讼:指因消费关系而向法院提起之诉讼。
 
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