accrual method of accounting的用法和样例：
- Liabilities are legal debts or obligations that are planned or estimated using a method of accounting called accrual accounting.
- The bookkeeping practice of recording sales and expenses only when cash is actually received or paid out, as opposed to accrual basis.Also called cash method of accounting.
- accrual method of revenue recognition
- The research method of accounting theory is very important in the study of accounting.