accrual basis
英 [əˈkru:əl ˈbeisis] 美 [əˈkruəl ˈbesɪs]

释义

权责发生制；应计制；权责发生基础；应计基础

英英释义

accrual basis

• n.a method of accounting in which each item is entered as it is earned or incurred regardless of when actual payments are received or made

双语例句

用作名词(n.)

1. This concept applies to firms that employ an accrual basis accounting system.
   这一概念适用于采用权责发生制会计系统的企业。
2. The debit and credit method, as well as the accrual basis of accounting, shall be adopted as the methods and principles for keeping accounts.
   合营公司采用借贷记账法和权责发生制记账。
3. Understand how accrual accounting differs from a cash basis.
   理解应计制会计与现金制会计的区别。
4. Under the accrual basis it needs to record revenue in the period in which it is earned and to record expenses in the period in which they are incurred.
   在应计制会计制度下，需要在收益赚得期间记录收益，在费用发生的期间记录支出。
5. The financial statements of Legal Aid Services Council are prepared on an accrual basis.
   法律援助服务局的财务报表以应计基础编制。

权威例句

Level II Curriculum Index
Inventory models with downside risk measures
Nonparametric estimation of time-to-event distribution based on recall data in observational studies
Compositions for improved body composition
발생기준(Accrual Basis)에 따른 상장기업 연구개발 투자 분석
Reconsideration about Governmental Accounting Basis and Accrual Basis Budgeting Reformation
Necessities and Feasibilities of Introducing Accrual Basis into Our Government Accounting
A importancia da contabilidade de competência para a informa o de custos governamental The importance of accrual-basis accounting f...
Desmistifica o do regime contábil de competência Debunking the accrual-basis accounting
Governmental accounting in portugal: why accrual basis is a problem 1