as arising when payable
Chinese translation: 取得收到现金的权利或支付现金的责任权责的发生为标志来确认本期收入和费用
| 06:11 Jan 28, 2013 |
| English to Chinese translations [PRO] Bus/Financial - Accounting / accounting | |||||
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|  Selected response from: Ying Li United Kingdom Local time: 02:30 | ||||
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| 5 | 取得收到现金的权利或支付现金的责任权责的发生为标志来确认本期收入和费用 |
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| 4 | 在需支付时刻支付 |
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| 3 +1 | 至应付时方始发生 |
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| Discussion entries: 1 | |
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Answers
2 hrs confidence: 
取得收到现金的权利或支付现金的责任权责的发生为标志来确认本期收入和费用 Explanation: 你的翻译是正确的。 这是会计的权责发生制原则 -------------------------------------------------- Note added at 9 hrs (2013-01-28 15:41:37 GMT) -------------------------------------------------- not from day to day ,应该是指“并不是在日常发生支付时”。也就是说，在权责发生时就应入帐，而不是from day to day 的支付时入帐。产生权责和支付很多时候并不是在同一天的。 Reference: http://baike.baidu.com/view/597230.htm |
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Notes to answerer
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9 hrs confidence: 
在需支付时刻支付 Explanation: 在需支付时刻支付，而非每天... |
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21 hrs confidence: peer agreement (net): +1
peer agreement (net): +1至应付时方始发生 Explanation: “收入和费用可视为应付时方始发生，不得按日摊销”。 比如：收入和费用自2013年1月1日起实际发生，应付到期日为2013年2月1日，31天共产生的应付费用为930元，则在2013年2月1日将统一支付930元，即使前面的31天有10天实际未发生收入和费用（300元），也不能以此为理由将930元摊销到每一天，从而只支付630元。 |
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