accrual accounting

基本解釋

Facts About Accrual Accounting Method
權(quán)責發(fā)生制核算法的一些事實
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(yīng)計核算法或應(yīng)計基礎(chǔ)核算法。
However, accrual accounting may create accounting noise, which sometimes needs to be tuned out so that it's clear how much actual cash a company is generating.
然而，權(quán)責發(fā)生制會計準則會産生一些會計乾擾因素，有時候需要把這些因素剔除掉才能清楚地顯示一家公司到底創(chuàng)造多少現(xiàn)金收入。

Barclays says the money is an accounting accrual and that it has no obligation to use it to pay bonuses.
FORBES: Compensation
If a creator receives funding in one year and spends money on their project in a later year, consider whether their expenses can still offset their Kickstarter funding using the accrual method of accounting.
FORBES: Could Kickstarter's Policies Trigger An IRS Tax Audit?