1.
The accounting of the joint venture company shall adopt the internationally used accrual basis and debit and credit accounting system in their work.
合营公司采用国际通用的权责发生制和借贷记帐法记帐。
2.
The second ASpect of the meASurement process is often referred to AS matching cost and revenue and its fundamental to the accrual bASis of accounting.
该计量过程的第二个方面也常称为成本与收入配比,而且它是权责发生制会计的基础。
3.
To implement the matching concept correctly, the accrual basis of accounting is generally used FOR merchandising enter prices.
为了正确执行对应概念，商业企业会计普遍使用应计制会计。
4.
There are TWO widely used bases of accounting: the accrual basis and the cash basis.
权责发生制和现金收付制是会计的两大记账基础。
5.
The generally accepted accounting principles (GAAP) require that a business use the accrual basis.
公认会计原则要求企业采用权责发生制。
6.
The income statement discloses revenues, expenses and net income on the accrual basis.
损益表是按照应计基础(权责发生制)的要求来列报收入、费用和净收益的。
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