权责发生制

• 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
  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。
• Under the accrual principle , revenues are recognized in the period in which they are earned when goods are sold or services are rendered , rather than when cash is received ; expenses are recognized when they are incurred
  在权责发生制下，收入是按照它在实际发生的期间，而不是实际收取现款的期间登记入帐；费用是在它实际发生的期间，而不是实际支付现款的期间登记入帐。
• Under the accrual principle , revenues are recognized in the pe ? riod in which they are earned when goods are sold or services are rendered , rather than when cash is received ; expenses are recognized when they are incurred
  在权责发生制下，收入是按照它在实际发生的期间，而不是实际收取现款的期间登记入账；费用是在它实际发生的期间，而不是实际支付现款的期间登记人账。
• Chapter 2 discusses several basic concepts involving revenue recognition , such as the meaning of recognition , the nature of revenue , the basis of revenue recognition and the basic criterions of revenue recognition
  本章介绍了与收入确认相关的若干基本概念，包括确认的含义、收入的性质与定义、收入确认的基础? ?权责发生制以及收入确认的基本标准。收入确认的基本标准是本章研究的重点。
• The most important accounting principles include the accrual principle , the historical principle , the realization principle , the matching principle , the prudence principle , the objectivity prin ? ciple , the full - disclosure principle , the consistency principle and the materiality principle
  最重要的会计原则包括权责发生制原则、历史成本原则、收入实现原则、配比原则、稳健性原则、客观性原则、充分揭示原则、一致性原则及重要性原则。
• The values of all assets are to be recorded at a historical costs at the time of acquisition . the amount recorded in books of account shall not be adjusted even though a fluctuation in their value may occur , except when state laws or regulations require specific treatment or adjustments
  在权责发生制下，收入是按照它在实际发生的期间，而不是实际收取现款的期间登记入帐；费用是在它实际发生的期间，而不是实际支付现款的期间登记入帐。
• Major principles included in gaap are the objective principle , the materiality principle , the consistency principle , the conservatism principle , the accrual - basis accounting principle , the adequate disclosure principle , the matching principle , the realization principle , and the cost principle
  公认会计原则所包括的主要原则有：客观性原则，重要性原则，一致性原则，稳健性原则，权责发生制原则，充分披露原则，配比原则，实现原则和成本原则。
• 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。
• Through many years development , pension accounting research has set up a complete system that is based on accrual basis , systematical measure of pension costs , and accurate evaluation to record and disclose pension assets , debits and benefits . many entities have published many research results and the most respective entities are fasb and iasc
  经过多年的发展，以fasb和iasc为代表，国际上的养老金会计已经形成了以权责发生制为基础、系统计量养老金成本；以精算估价为依据、记录和披露养老金资产、负债和损益的一套较为完整的会计体系。
• This dissertation focus on the issues involving revenue recognition , especially some basic aspects , including basic concepts about revenue recognition such as the nature and meaning of revenue , the basis of revenue recognition - accrual basis or cash basis , the basic criterion of revenue recognition , etc . and the issues of several kinds of revenue recognition are also discussed detailedly
  收入确认准则的制订成为会计界的一大热点。本文以收入确认为研究重点，主要探讨了与收入确认相关的若干基本问题，包括收入确认有关的基本概念，如收入的性质与含义、收入确认的基础? ?权责发生制还是收付实现制、收入确认的基本标准。