accruals basic中文什么意思

权责发生制,应计制

• accrual:    n. 增加，增殖；增加物；增加额。
• basic:    Basic ＝ Basic Engl ...
• accruals:    （应计项目）：尚未记录的收入或费用。 ...

例句与用法

1. 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。