accrual-basis

基本解釋

Accrual-basis accounting is more costly to maintain, because it requires the bookkeeper to record many more transactions.
權(quán)責(zé)發(fā)生制為基礎(chǔ)的成本會(huì)計(jì)是保持，因?yàn)樗枰泿?，記錄更多的交易?br>blog.sina.com.cn
Three concepts used in accrual-basis accounting are the accounting period, the realization principle, and matching principle.
在權(quán)責(zé)發(fā)生制下的三個(gè)重要概念是會(huì)計(jì)期間、收入原則和配比原則。
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For instance, whether we can unify the Accrual-basis accounting and Cash-basis accounting in the income taxes accounting or not?For this question, there is a dispute for a long time.
例如，權(quán)責(zé)發(fā)生制和收付實(shí)現(xiàn)制在所得稅會(huì)計(jì)核算中是否可以統(tǒng)一的問題就存在著爭(zhēng)議。

Under Regulation Section 1.461-1(a)(2)(i), an accrual basis taxpayer cannot deduct a liability until three tests are met.
FORBES: When Can An Employer Deduct Accrued But Unpaid Year-End Bonuses To Employees?