摘要
Abstract
Accrual Basis is an accounting term,which in China's accounting environment refers to the recognition of revenues and expenses in accordance with the time when they are incurred by enterprises in their accounting treatment of financial transactions,not necessarily in accordance with the time when cash is actually received or paid.Academic research on its general focus on the application of"accrual",for its specific definition and how to correctly understand its connotation in China's accounting environment,the lack of in-depth research and analysis,which also led to the relevant academic research is more instrumental than academic.In response to the shortcomings of this academic research,the study expects to start from the definition of accrual,analyze its understanding in China's accounting environment,and give a more accurate analysis of the terminology and application of the guidelines,so as to supplement the gaps in the relevant academic research.The study will start from the meaning of the term"accrual",explore the application of the term and the standard system it refers to in foreign accounting environments,and compare it with the domestic one,to determine whether there is any deviation in the definition and use of accrual in China,and finally put forward the corresponding academic suggestions on how to understand and apply accrual in China's accounting environment.关键词
权责发生制/会计环境/权责制度Key words
Accrual Basis/accounting environment/accrual system分类
管理科学
