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1·Facts About Accrual Accounting method.

权责发生制核算法的一些事实。

2·Accrual accounting method or accrual basis.

权责发生制或应计基础法。

3·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。

4·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。

5·For the reason of accrual accounting and principal-agent relationship, earnings management is inevitable.

由于应计会计制和委托代理关系等因素的存在，盈余管理是不可能完全杜绝的。

6·But a business is not supposed to keep books this way. It is supposed to use the concept of accrual accounting.

但一家企业并不能以这种方法记账，而是应该使用权责发生制。

7·Under accrual accounting, revenue is recorded when it is earned and realized, regardless of when actual payment is received.

根据权责发生制会计，收入记录时，收入和实现，无论何时实际收到付款。

8·Liabilities are legal debts or obligations that are planned or estimated using a method of accounting called accrual accounting.

负债是用一种叫做权责发生制会计的方法来计划或评估的合法债务。

9·This next stage will be less spectacular, thanks to accrual accounting, in which loan losses are realised gradually and offset by reserves.

下一个时期可能并不会很惊人了，因为权责发生制，这可以使贷款损失被逐渐认清而且会被用储蓄来抵消掉。

10·Accrual accounting recognizes the effects of revenue and expense events in the period in which they occur regardless of when cash is exchange.

应计制管帐忽略现金现实收付时间，而在业务产生当期实现营业收入或费用。