accrual-basis

常見例句

雙語例句

• Accrual-basis accounting is more costly to maintain, because it requires the bookkeeper to record many more transactions.
  權責發(fā)生制爲基礎的成本會計是保持，因爲它需要記帳，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.
  在權責發(fā)生制下的三個重要概唸是會計期間、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，權責發(fā)生制和收付實現制在所得稅會計核算中是否可以統一的問題就存在著爭議。

權威例句

• 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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