accrual basis system of accounting的用法和样例：
- The accrual basis differs significantly from cash basis of accounting.
- Article 16 The accrual basis of accounting shall be adopted in accounting records and financial reports.
- Accounting books are based on the Accounting system of P.R.C., And bookkeeping is done by accrual basis and debit-credit bookkeeping method which is applied worldwide.
- 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.