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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。
随便看
Law of the People's Republic of China on Donations for Public Welfare
Law of the People's Republic of China on Electronic Signatures
Law of the People's Republic of China on Employment Contracts
Law of the People's Republic of China on Environmental Impact Assessment
Law of the People's Republic of China on Environmental Protection
Law of the People's Republic of China on Flood Control
Law of the People's Republic of China on Foreign Trade
Law of the People's Republic of China on Intangible Cultural Heritage
Law of the People's Republic of China on Judges
Law of the People's Republic of China on Lawyers
Law of the People's Republic of China on Mediation and Arbitration of Labor Disputes
Law of the Peoples Republic of China on Medical Practitioners
Law of the People's Republic of China on Mine Safety
Law of the People's Republic of China on Negotiable Instruments
Law of the People's Republic of China on Pharmaceutical Administration
Law of the People's Republic of China on Prevention and Control of Desertification
Law of the People's Republic of China on Prevention and Control of Pollution from Environmental Noise
Law of the People's Republic of China on Promoting Clean Production
Law of the People's Republic of China on Prosecutors
Law of the People's Republic of China on Protecting Against and Mitigating Earthquake Disasters
Law of the People's Republic of China on Regional Autonomy of Ethnic Minorities
Law of the People's Republic of China on rural land contracting
Law of the People's Republic of China on State Compensation
Law of the People's Republic of China on the Administration of Sea Areas
Law of the People's Republic of China on the Administration of Tax Collection
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更新时间:2026/1/27 1:15:44