Glossary entry (derived from question below)
English term or phrase:
accrual accounting
Chinese translation:
权责发生制(应计制）
English term
accrual accounting
Accrual accounting is considered to be the standard accounting practice for most companies, with the exception of very small operations. (Investopedia ULC)
Accrual accounting matches revenues with expenses for a particular period and this is the basis of the matching principle. Accrual accounting demands that expenses be matched with the revenue that was generated from those expenses. (Money Instructor)
Like cash-basis accounting, accrual accounting has its drawbacks. It does a good job of matching revenues and expenses, but it does a poor job of tracking cash. (Wiley Publishing, Inc.)
| 4 +3 | 权责发生制(应计制） |
Adsion Liu
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Jan 5, 2010 14:06: changed "Kudoz queue" from "In queue" to "Public"
Jan 5, 2010 14:54: changed "Stage" from "Preparation" to "Submission"
Jan 8, 2010 15:54: changed "Stage" from "Submission" to "Completion"
Proposed translations
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Native in: Chinese (Variants: Traditional, Simplified)
Works in: English to Chinese, French to Chinese, Spanish to Chinese, and 7 more.
权责发生制(应计制）
Traditional Chinese: 權責發生制(會計)
从会计发展史上看，权责发生制也是从收付实现制发展而来的。所谓收付实现制，是指以款项是否收付作为确认本期收入和费用的标准。凡在本期收到的款项，不论其应否属于本 ... (www.xifuwa.com)
1、由于权责发生制不问款项的收付时间而以收入和费用应否归属当期为准所以又称为应计制.其内容是：凡是当期已经实现的收入和已经发生或应当负担的费用不论款项是否收付 ... (define.cnki.net)
權責發生制原則，比「現金入賬法」，更能反映一個經濟個體的財務狀況。 例如，採購剛剛已經收貨，未收到發票，更加未付款清責。 按現金入賬法，倉庫多了貨物，現金又無 ... (Wiki)
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