Article 16 The accrual basis of accounting shall be adopted in accounting records and financial reports. 第十六条会计核算应当以权责发生制为基础。
The financial reports of the to-be-listed business units must be converted from cash-basis to accrual basis according to international accounting standards. 即将上市的经营单位的财务报告必须根据国际会计准则从现金制转为应计制。
This paper clarified the mechanism of benefit deferment of quality system input This mechanism means, that the financial report of quality system should report both quality assets and quality costs under the matching principle on the accrual basis 本文阐述了质量体系的产出滞后于投入的机制，这种机制表明质量体系财务报告应采用权责发生制基础上的配合原则同时反映质量资产和质量成本
This is financial report for this year. 这是今年的财务报表。
Should China Build a Market- based Financial System? 中国需要选择市场主导型金融体系吗?