accrual basis of accounting

常見例句

To implement the matching concept correctly, the accrual basis of accounting is generally used FOR merchandising enter prices.
為了正確執(zhí)行對應概念，商業(yè)企業(yè)會計普遍使用應計制會計。
The second ASpect of the meASurement process is often referred to AS matching cost and revenue and its fundamental to the accrual bASis of accounting.
該計量過程的第二個方面也常稱為成本與收入配比，而且它是權責發(fā)生制會計的基礎。
Accrual basis – A basis of accounting under which transactions and other events are recognized when they occur (and not when cash or its equivalent is received or paid).
在交易和其他事項發(fā)生時（而不僅僅是在收到或支付現金或其對等物時）對其予以確認的會計制度。