“权责发生制”的概念、定义、翻译、参考文献-科学参考

单词	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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科学参考收录了854744条科技类词条，基本涵盖了常见科技类参考文献及英语词汇的翻译，是科学学习和研究的有利工具。