3.Pembukuan diselenggarakan dengan

3.Pembukuan diselenggarakan dengan prinsip taat asas dan dengan stelsel akrual atau stelsel kas: ◦Prinsip taat asas adalah prinsip yang sama digunakan dalam metode pembukuan dengan tahun-tahun sebelumnya untuk mencegah penggeseran laba atau rugi, misalnya stelsel pengakuan penghasilan, tahun buku, metode penilaian persediaan atau metode penyusutan dan amortisasi;
◦Stelsel akrual adalah suatu metode penghitungan penghasilan dan biaya dalam arti penghasilan diakui pada waktu diperoleh dan biaya diakui pada waktu terutang. Jadi, tidak tergantung kapan penghasilan itu diterima dan kapan biaya itu dibayar secara tunai, termasuk pengakuan penghasilan berdasarkan metode persentase tingkat penyelesaian pekerjaan yang umumnya dipakai daiam bidang konstruksi dan metode lain yang dipakai dalam bidang usaha tertentu seperti Build Operate and Transfer (BOT) dan Real Estate;
◦Stelsel kas adalah suatu metode yang penghitungannya didasarkan atas penghasilan yang diterima dan biaya yang dibayar secara tunai, penggunaan stelsel kas untuk tujuan perpajakan dapat juga dinamakan stelsel campuran karena dalam penggunaannya harus memperhatikan syarat-syarat tertentu

結果 (英語) 1:

3. Accounting Principles was held with basic obedience and with accrual or cash stelsel stelsel: ◦ principle of abiding principle is the same principle used in the method of accounting with previous years to prevent panning of profit or loss, for example, income recognition stelsel year book, inventory valuation method or methods of depreciation and amortization;◦ Stelsel accrual is a method of calculating income and expenses within the meaning of income is recognised at the time earned and expenses are recognized at the time of invoice. So, not depending on when income was received and when expenses were paid in cash, including the recognition of revenue based on the percentage of completion of the work level methods commonly used could ascertain the areas of construction and other methods used in certain business fields such as Build Operate and Transfer (BOT) and Real Estate;◦ Stelsel cash is a method that its calculations are based on the income earned and expenses paid in cash, the use of cash for the purpose of taxation stelsel can also named stelsel mix because in its use should pay attention to certain conditions

結果 (英語) 2:

3.Pembukuan held consistent with the principles and with stelsel accrual or cash system: ◦Prinsip obey the principle is the same principle used in the method of accounting with previous years to prevent shifting profits or losses, for example stelsel recognition of revenue, in the book, methods of assessment supplies or methods of depreciation and amortization;
◦Stelsel accrual is a method of calculating income and costs in terms of income is recognized when earned and costs are recognized when due. So, not depending on when the income was received and when the cost was paid in cash, including the recognition of revenue based on a percentage of the level of completion of the work that is generally used Emitter construction field and other methods used in certain sectors such as Build Operate and Transfer (BOT) and Real Estate;
◦Stelsel cash is a method of calculation based on income received and expenses are paid in cash, cash system usage for tax purposes can also be called stelsel mix for the user must pay attention to certain conditions