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| 应计制会计 | |||
| 应收应付制 | |||
| 责权发生制会计; 应计制; 权责应计制 | |||
| 权责发生制 | |||
| 权责发生制会计 | |||
| accrual basis: 36 phrases in 9 subjects |
| Accounting | 1 |
| Business | 5 |
| Commerce | 1 |
| Economy | 6 |
| Finances | 8 |
| International Monetary Fund | 7 |
| International trade | 2 |
| Securities | 1 |
| Technology | 5 |
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