UC知道英文高手帮忙翻译！会计方面
来源：百度知道 编辑：UC知道 时间：2024/06/15 08:51:17
是我毕业论文摘要的翻译，要英文好的帮忙人肉翻译一下！！大感谢！！
长期以来，我国会计实务中一直是将权责发生制作为会计确认的基础。权责发生制认为，凡是在当期已经实现的收入和已经发生的费用，不论款项是否收付，都应当作为当期的收入和费用。它的目的是衡量当期企业的盈利能力。但是，不能否认，权责发生制也有它的局限性，它对会计信息质量产生了较大的负面影响，这是在实际运用中突出的问题，本文通过分析权责发生制对会计信息质量的负面影响以及在实际运用中的矛盾，来探讨权责发生制会计的发展趋势。
权责发生制 Accrual Basis
会计实务过程 Accounting recognition （不确定、不过意思对上了）
Over a long period of time, the accrual basis principle is the foundation of accounting recognition in our country.
俺就鼓捣出来这一句TT....还不知道对不对....
Over a long period of time, the verification of Accounting Practice is erected upon accrual basis principle. Following such principle, no matter payment has been accomplished or not, actual income and relevant expenses should be reckoned in current revenue. Its purpose is to evaluate corporations' current profitability. However, undoubtfully, accrual basis principle has its own limitation, which brought accounting negative effection variably, and this has been realized as a visible problem. The analysis and discussion around accrual basis will be carried through the contradiction between the negative effection and practical applications.
For a long time, China's accounting practice has been to produce an accrual basis for accounting confirmed. Accrual basis of the view that whatever has been achieved in the current period income and the cost has occurred, regardless of whether the money collection, and should be expensed as income and expenses. Its purpose is to asses