accrual basis

常见例句

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.
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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.
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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.
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