| 1. | 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。 |
| 2. | 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。 |
| 3. | 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。 |
| 4. | Some members raised questions on matters relating to accrual accounting in examining the estimates of expenditure 2002 - 03
数位议员在审核2002至03年度开支预算时就涉及应计会计制度的事宜提出质询 |
| 5. | Some members raised questions on matters relating to accrual accounting in examining the estimates of expenditure 2002 - 03
数位议员在审核2002至03年度开支预算时就涉及应计会计制度的事宜提出质询[ |
| 6. | 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。 |
| 7. | 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。 |
| 8. | Whether consideration will be given to adopting an accrual accounting system for recording revenues , so as to reflect accurately the revenues received in each fiscal year
政年度记帐及会否考虑采用应计会计的记帐方式，以准确反映每年度的财政收入？ |
| 9. | The accountancy sector is pleased that the financial secretary is willing to accept and adopt the accrual accounting system . this is what i suggested in my speeches in 1997 and 1999
会计界非常欢迎财政司司长能拿出了很大的勇气，接纳并实行应计制会计制度，这也是我在1997和1999年先后两次提出的论点。 |
| 10. | Given that figures for a particular period can only be available and accounted for after the expiry of that period , there will necessarily be discrepancies between figures prepared on the basis of accrual accounting and of cash flow accounting
由于每个特定时期的帐项必须在期末过后才可计出及入帐，以应计制及现金流量制会计方法编制的数字一定会有出入。 |
