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1·The accrual method of accounting is also known as accrual accounting or accrual basis accounting.

权责发生制核算法也称应计核算法或应计基础核算法。

2·Accrual Basis Accounting A method of reporting income when it is earned and expenses when incurred, even though they may not have been received or actually paid.

责权发生制会计 一种损益报告方法，就是以收款权利以及付款责任发生为标准进行记录，即使款项并没有实际收取或支付。

3·Professional judgment, which can not be replaced, is the inherent character of accrual basis accounting and wether it can reflect the essence of economic transaction is most important.

专业判断是会计固有的职责，具有不可替代性，关键是专业判断能否反映经济业务的实质。

4·Accrual accounting method or accrual basis.

权责发生制或应计基础法。

5·Recognition, measurement and reporting for accounting purposes shall be on an accrual basis.

企业应当以权责发生制为基础进行会计确认、计量和报告。

6·The second ASpect of the meASurement process is often referred to AS matching cost and revenue and its fundamental to the accrual bASis of accounting.

该计量过程的第二个方面也常称为成本与收入配比，而且它是权责发生制会计的基础。

7·Understand how accrual accounting differs from a cash basis.

理解应计制会计与现金制会计的区别。

8·The generally accepted accounting principles (GAAP) require that a business use the accrual basis.

公认会计原则要求企业采用权责发生制。

9·Both the accrual basis and the cash basis are two basic methods of the accounting affirmance.

权责发生制和收付实现制是会计确认基础的两种基本方法。

10·When China in 1994 proclaimed the adoption of the Western accounting system, the switch from the cash basis to the accrual basis was the heart of the change.

1994年中国的会计制度“向世界并轨”指的主要就是弃现金基础、采权责基础。