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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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national wetland museum of China
National Wetland Park
National Wetland Protection Project
national wholesale price index of agricultural products
national wildlife refuges
National Women's Football League
National Woodworking Machinery Quality Supervision and Inspection Center
National Workers' Games of the People's Republic of China
National Working Conference on Tourism Development
National Work Meeting on Chinese Operatic Plays
National Workshop on Chinese Calligraphy
National Wuchang Higher Teacher School
Nation Colloquia of Stage Art Theory on 1981
nation comprehensive archives
Nationnal Digital Composite Publishing Systematic Project
nationnal key park
Nation-Salvation Troupe
nation special archives
nation-state
Nation (Thailand)
nationwide reading
nationwide survey on the distribution of human parasite infection
Natitingou
native
native active ingredient
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