浅谈权责发生制在会计实务中的应用

《企业会计准则》明确规定：“会计核算应当以权责发生制为基础”。长期以来，这一原则在我国会计实务中应用广泛。权责发生制在确认收入和费用、成本核算以及损益的确定方面显示出很大的优越性。但是，以此为基础编制的利润表却不能揭示一定时期内的现金流入、现金流出情况。

Talking about Accural Basis in Accounting Practice

Accounting Standard for Business Enterprises stipulates definitely that accounting measurement should depend on accural basis.This principle has been widely used in our country's accounting practice for a long time.Accural basis has its advantage on recognition of income and expense,costing and measurement of profit and loss,and etc.But the income statement that depends on this principle can't disclose the inflow and outflow of cash for a period of time.