accrual basis
基本解释
- [會計] 權責發生制；應計基礎
英汉例句
- The accrual method of accounting is also known as accrual accounting or accrual basis accounting.
權責發生制核算法也稱應計核算法或應計基礎核算法。 - The accounting of the joint venture company shall adopt the internationally used accrual basis and debit and credit accouting system in their work.
第三十一條 郃營公司採用國際通用的權責發生制和借貸記帳法記帳。 - Accrual accounting method or accrual basis
權責發生制或應計基礎法 - 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? - If Robco is an accrual basis corporation it can accrue the salary due to Terry and pay it to Terry, a cash basis taxpayer in the subsequent year.
FORBES: President Obama Being For Marriage Equality Does Not Make Marriage An Unqualified Good Deal - Again, to deduct a bad debt, you must have previously included the amount in your income (for accrual basis taxpayers) or actually loaned cash to a third party.
FORBES: Taxes From A To Z (2013): B Is For Bad Debt Expense
雙語例句
權威例句
词组短语
- Accrual Accounting Basis 計基礎
- Accrual -basis 權責發生制
- Accrual l basis 權責發生制;應計制
- choose accrual -basis 選擇權責發生制
- accrual l basis accounting 權責發生制會計;應記制
短語
专业释义
- 應計制
Current financial accounting system bases on accrual basis and therefore the recognition of revenues and expenses is based on actual influence period instead of the time of cash collection and payment.
現行財務會計系統主要是基於權責發生制亦即應計制下的歷史成本會計,對收入和費用的確認時間基礎是實際影響期間而非現金收付發生時間。 - 記賬基礎
- 自由現金流量
- 權責發生基礎
- 權責發生制
- 權責發生制原則
- 應計基礎