采取自收自支管理办法的苗种场(站),都必须按企业管理,进行成本核算。其会计基础与全额预算管理单位不同,它不是收付实现制而是权责发生制。收付实现制是以收到或付出资金为标准来确定会计报告期收入和支出的一种方法。权责发生制则不受实际资金收付时间的限制,而是(?)凡属于报告期内的收入 To take self-support seedling field management methods (stations), must be managed by the enterprise, the cost of accounting. Its accounting basis and the full budget management unit is different, it is not payment system but the accrual system. The cash receipt and payment system is based on the receipt or payment of funds as a standard to determine the accounting period of income and expenditure of a method. Accrual basis is not subject to the actual time of receipt and payment of funds, but (?) Where the income is within the reporting period