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
例句
用作名词 (n.)
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。
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。
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。
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。
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。
美
[ə'krʊəl 'beɪsɪs]
