accrual-basis

基本解釋

• 權(quán)責(zé)發(fā)生制

英漢例句

雙語例句

• Accrual-basis accounting is more costly to maintain, because it requires the bookkeeper to record many more transactions.
  權(quán)責(zé)發(fā)生制為基礎(chǔ)的成本會計是保持，因為它需要記帳，記錄更多的交易。
  blog.sina.com.cn
• Three concepts used in accrual-basis accounting are the accounting period, the realization principle, and matching principle.
  在權(quán)責(zé)發(fā)生制下的三個重要概念是會計期間、收入原則和配比原則。
  http://dict.hjenglish.com
• For instance, whether we can unify the Accrual-basis accounting and Cash-basis accounting in the income taxes accounting or not?For this question, there is a dispute for a long time.
  例如，權(quán)責(zé)發(fā)生制和收付實現(xiàn)制在所得稅會計核算中是否可以統(tǒng)一的問題就存在著爭議。

權(quán)威例句

• 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?

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詞組短語

短語

• choose accrual -basis 選擇權(quán)責(zé)發(fā)生制
• accrual -basis accounting system 應(yīng)計會計制
• Concepts s of Accrual -basis Accounting 權(quán)責(zé)發(fā)生制會計的原則
• base on accrual -basis principle 以權(quán)責(zé)發(fā)生制為原則
• Cash -basis verses accrual-basis accounting 會計方法

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專業(yè)釋義

經(jīng)濟學(xué)

• 權(quán)責(zé)發(fā)生制