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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。
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common management information protocol, CMIP
common management information service
common management information service, CMIS
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Common Market for Eastern and Southern Africa
common measure
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common meteorium
Common Metric Questionnaire,CMQ
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common-mode feedback
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common mormon
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