accrual basis
基本解释
- [会计] 权责发生制；应计基础
英汉例句
- The accrual method of accounting is also known as accrual accounting or accrual basis accounting.
权责发生制核算法也称应计核算法或应计基础核算法。 - The accounting of the joint venture company shall adopt the internationally used accrual basis and debit and credit accouting system in their work.
第三十一条 合营公司采用国际通用的权责发生制和借贷记帐法记帐。 - Accrual accounting method or accrual basis
权责发生制或应计基础法 - 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? - 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.
FORBES: President Obama Being For Marriage Equality Does Not Make Marriage An Unqualified Good Deal - 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.
FORBES: Taxes From A To Z (2013): B Is For Bad Debt Expense
双语例句
权威例句
词组短语
- Accrual Accounting Basis 计基础
- Accrual -basis 权责发生制
- Accrual l basis 权责发生制;应计制
- choose accrual -basis 选择权责发生制
- accrual l basis accounting 权责发生制会计;应记制
短语
专业释义
- 应计制
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.
现行财务会计系统主要是基于权责发生制亦即应计制下的历史成本会计,对收入和费用的确认时间基础是实际影响期间而非现金收付发生时间。 - 记账基础
- 自由现金流量
- 权责发生基础
- 权责发生制
- 权责发生制原则
- 应计基础