accrual basis

 
[ə'kruːəl 'beɪsɪs]     [ə'krʊəl 'beɪsɪs]    
  • n. 權責發生制;應計制;權責發生基礎;應計基礎
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accrual basis的英文翻譯是什麼意思,詞典釋義與在線翻譯:

英英釋義

Noun:
  1. a method of accounting in which each item is entered as it is earned or incurred regardless of when actual payments are received or made

accrual basis的用法和樣例:

例句

用作名詞 (n.)
  1. This concept applies to firms that employ an accrual basis accounting system.
    這一概念適用於採用權責發生制會計系統的企業。
  2. The debit and credit method, as well as the accrual basis of accounting, shall be adopted as the methods and principles for keeping accounts.
    合營公司採用借貸記賬法和權責發生制記賬。
  3. Understand how accrual accounting differs from a cash basis.
    理解應計制會計與現金制會計的區別。
  4. Under the accrual basis it needs to record revenue in the period in which it is earned and to record expenses in the period in which they are incurred.
    在應計制會計制度下,需要在收益賺得期間記錄收益,在費用發生的期間記錄支出。
  5. The financial statements of Legal Aid Services Council are prepared on an accrual basis.
    法律援助服務局的財務報表以應計基礎編製。
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