The big step from the former to the latter makes the accounting basis scientific.

从收付制到应计制是会计处理基础的科学化。

youdao

Accounting documents are important components of accountants data as well as the accounting basis.

会计凭证是会计资料的重要组成部分，是会计核算的依据。

youdao

There is a difference between the accounting basis of tax accounting and the one of financial accounting.

税务会计的核算基础与财务会计核算基础之间存在差异。

youdao

I remember when interest rate swap accounting was done on a different market security basis.

我记得利率会换记账法,在不同的证券市场施行时。

斯坦福公开课 - 经济学课程节选

Over the past 10 years, ARBA appears as quite a success story and one of the few Internet bubble companies to survive and reach profitability, on a GAAP accounting basis at least.

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The problem is that GAAP and the income tax basis of accounting have a lot of differences.

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The New Jersey Income Tax Act requires taxpayers to claim losses in accordance with their Federal method of accounting, including federal basis rules.

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