accrual basis principle
权责发生制原则
Article 5 The company employ the Accrual Basis Accounting principle.
第五条本企业应当根据权责发生制得原则记账。
The computation of taxable income of an enterprise shall, in principle, be on an accrual basis.
第十一条企业应纳税所得额的计算,以权责发生制为原则。
The computation of taxable income of an enterprise shall, in principle, be on an accrual basis.
企业应纳税所得额的计算,以权责发生制为原则。
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