Glossary entry

English term or phrase:

accrual accounting

Chinese translation:

权责发生制(应计制)

Jan 5, 2010 14:54
14 yrs ago
English term

accrual accounting

GBK English to Chinese Bus/Financial Accounting
A system of accounting in which revenues are recorded when earned and outlays are recorded when goods are received or services performed, even though the actual receipt of revenues and payment for goods or services may occur, in whole or in part, at a different time.
Example sentences:
Accrual accounting is considered to be the standard accounting practice for most companies, with the exception of very small operations. (Investopedia ULC)
Accrual accounting matches revenues with expenses for a particular period and this is the basis of the matching principle. Accrual accounting demands that expenses be matched with the revenue that was generated from those expenses. (Money Instructor)
Like cash-basis accounting, accrual accounting has its drawbacks. It does a good job of matching revenues and expenses, but it does a poor job of tracking cash. (Wiley Publishing, Inc.)
Proposed translations (Chinese)
4 +3 权责发生制(应计制)
Change log

Jan 5, 2010 14:06: changed "Kudoz queue" from "In queue" to "Public"

Jan 5, 2010 14:54: changed "Stage" from "Preparation" to "Submission"

Jan 8, 2010 15:54: changed "Stage" from "Submission" to "Completion"

Proposed translations

+3
33 mins
Selected

权责发生制(应计制)

Also: 应计制
Traditional Chinese: 權責發生制(會計)
Definition from zhidao.baidu.com:
权责发生制:指会计核算中确定本期收益和费用的方法。即凡属本期的收入,不论款项是否收到,均作为本期收入处理;不属本期的收入,即使本期收到的款项也只作为预收款项处理,而不作为本期收入。凡属本期的费用,不论款项是否支出,均作为本期费用处理;不属本期的费用,即使在本期支出,也不能列入本期费用。权责发生制原则在企业会计处理中处处可见。如本期销售出一批产品,期末款项尚未收到,但在会计处理上应把它作为本期营业收入。再如,企业提取固定资产折旧,是符合权责发生制原则的,尽管固定资产在本期尚未毁损,不必更新,但它的一部分价值已在本期消耗掉,因此要将这部分价值以折旧的形式提取出来,记入本期费用。为了贯彻权责发生制,会计制度中还专门设立了“预提费用”、“待摊费用”和“递延费用”科目,专门核算某些本期发生但尚未支出的费用和本期已支出但尚未发生的费用。权责发生制是相对于收付实现制而言的。从会计发展史上看,权责发生制也是从收付实现制发展而来的。所谓收付实现制,是指以款项是否收付作为确认本期收入和费用的标准。凡在本期收到的款项,不论其应否属于本期,均作为本期的收入。凡在本期支出的款项,不论其应否属于本期,均作为本期的费用。收付实现制核算程序比较简单,适用于商品经济发展初期业务简单、信用不发达的情况。随着商品经济发展和信用制度的产生,收付实现制不能正确计算当期收入、费用的不足越来越明显,因而,逐渐被权责发生制取代。企业采用权责发生制,不仅能正确计算出企业当期的损益,而且还能向决策者提供过去发生的关于现金收付的事项和即将支付现金的义务以及未来将要收到的现金来源的信息。
Example sentences:
从会计发展史上看,权责发生制也是从收付实现制发展而来的。所谓收付实现制,是指以款项是否收付作为确认本期收入和费用的标准。凡在本期收到的款项,不论其应否属于本 ... (www.xifuwa.com)
1、由于权责发生制不问款项的收付时间而以收入和费用应否归属当期为准所以又称为应计制.其内容是:凡是当期已经实现的收入和已经发生或应当负担的费用不论款项是否收付 ... (define.cnki.net)
權責發生制原則,比「現金入賬法」,更能反映一個經濟個體的財務狀況。 例如,採購剛剛已經收貨,未收到發票,更加未付款清責。 按現金入賬法,倉庫多了貨物,現金又無 ... (Wiki)
Peer comment(s):

agree Francis Fine : Another version: 应计制会计 Sorry, I missed the parenthesis Adsion already inserted. Now, my comment shows that his two vesions are supported.
3 hrs
Than you! 应计制会计 is also frequently used in Chinese.
agree Grace Liu
7 hrs
Thank you, Grace!
agree Willey (云鹏) Chang (张) : Yes
11 hrs
Thank you, Willey!
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