accrual basis
应计基础：一种会计方法
常用释义
英式发音
美式发音
基本释义
- 应计基础：一种会计方法，根据收入和支出的实际发生时间来记录，而不是根据实际发生的现金交易时间来记录。
例句
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1·Accrual accounting method or accrual basis.权责发生制或应计基础法。
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2·Generally we choose the accrual basis when we work.通常我们选择权责发生制当我们工作时。
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3·Cash flow basis is more rational than accrual basis in measurement.摘要现金流动制是一个比权责发生制更为合理的确认基础。
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4·Voluntary contributions recorded on the accrual basis under certain conditions.在某些条件下按权责发生制记录自愿捐款。
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5·There are two types of accounting recognition basis: cash basis and accrual basis.会计确认基础有两种：收付实现制和权责发生制。
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6·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。
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7·Recognition, measurement and reporting for accounting purposes shall be on an accrual basis.企业应当以权责发生制为基础进行会计确认、计量和报告。
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8·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。
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9·Both the accrual basis and the cash basis are two basic methods of the accounting affirmance.权责发生制和收付实现制是会计确认基础的两种基本方法。
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10·These objectives determine the accrual basis of the necessity and the specific application model.这些目标决定了采用权责发生制的必要性和具体应用模式。