accrual basis

基本解釋

The accrual method of accounting is also known as accrual accounting or accrual basis accounting.
權(quán)責發(fā)生制核算法也稱應計核算法或應計基礎(chǔ)核算法。
The accounting of the joint venture company shall adopt the internationally used accrual basis and debit and credit accouting system in their work.
第三十一條合營公司采用國際通用的權(quán)責發(fā)生制和借貸記帳法記帳。
Accrual accounting method or accrual basis
權(quán)責發(fā)生制或應計基礎(chǔ)法

Under Regulation Section 1.461-1(a)(2)(i), an accrual basis taxpayer cannot deduct a liability until three tests are met.
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If Robco is an accrual basis corporation it can accrue the salary due to Terry and pay it to Terry, a cash basis taxpayer in the subsequent year.
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Again, to deduct a bad debt, you must have previously included the amount in your income (for accrual basis taxpayers) or actually loaned cash to a third party.
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應計制
Current financial accounting system bases on accrual basis and therefore the recognition of revenues and expenses is based on actual influence period instead of the time of cash collection and payment.
現(xiàn)行財務會計系統(tǒng)主要是基于權(quán)責發(fā)生制亦即應計制下的歷史成本會計,對收入和費用的確認時間基礎(chǔ)是實際影響期間而非現(xiàn)金收付發(fā)生時間。
記賬基礎(chǔ)
自由現(xiàn)金流量
權(quán)責發(fā)生基礎(chǔ)
權(quán)責發(fā)生制
權(quán)責發(fā)生制原則