Adjusting entries are based upon the concepts of accrual accounting.

调整分录是以权责发生制会计概念为基础的.

Such a continuous period of more than accounting model with the implementation of accrual accounting basis of the inherent requirements.

这种多时期连续化的会计模式具有对实行权责发生制会计基础的内在要求。

The point of accrual accounting is to perfectly match the revenues and expenses to the time period in which they actually happen, not when the payments are made or received.

权责发生制“的关键是将收入与费用在每个发生期间内准确的配比，而不管是否支付或收到现金。

However, accrual accounting may create accounting noise, which sometimes needs to be tuned out so that it's clear how much actual cash a company is generating.

然而，权责发生制会计准则会产生一些会计干扰因素，有时候需要把这些因素剔除掉才能清楚地显示一家公司到底创造多少现金收入。

Accrual accounting will compel governments to take a longer term view and be honest with citizens about how today's decisions will need to be paid for by future generations.

权责发生制会计将强迫政府采取长远的眼光，忠实地向公民说明我们的后代将为当前决策付出何种代价。

Financial statements are based on accrual accounting, which takes into account non-cash items. It does this in an effort to best reflect the financial health of a company.

财务报表是根据权责发生制会计准则编制的，该会计准则将非现金项目也计算在内，这样做是为了最好的反映一家公司的财务健康状况。

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.

The proposed system would include the provision of accrual accounting functionality to meet the current and future demand for accrual-based reporting requirement.

拟设的系统具备应计制会计功能，以满足现在及日后对应计制会计汇报功能的需求。

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。

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。