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权责发生制
释义
权责发生制
Encyclopedia
管理学
〔会计基础〕
释
Accrual basis
权责发生制
以权利和责任的发生来认定收入和费用归属期,以应收应付作为标准来处理经济业务,确定本期收入和费用、计算本期盈亏的会计处理基础。又称应计制或者应收应付制。
理学
【核算】
释
accrual accounting
权责发生制
确定国民经济核算中交易记录时间的一种原则,交易在经济价值被创造、转换、交换、转移或消失时记录。
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measurement of aeration rate of flotation machine
measurement of angles
measurement of antenna parameters
measurement of articulation
measurement of bandwidth of multimode optical fiber
measurement of beat-length of polarization maintaining fiber
measurement of biological quantity
measurement of blood pressure
measurement of body temperature
measurement of bunker material level
measurement of central venous pressure
measurement of characteristic parameters of optical elements and optical system
measurement of characteristic parameters of optical fiber
measurement of characteristic parameters of photodetectors
measurement of chromaticity
measurement of circular indexing error
measurement of complex dielectric constant
measurement of complex permittivity
measurement of conductivity type
measurement of cranial bones
measurement of crime
measurement of crosstalk parameter of polarization maintaining fiber
measurement of crown sedimentation
measurement of crusher
measurement of crustal strain
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