accrual basis

常見例句

The accrual method of accounting is also known as accrual accounting or accrual basis accounting.
權(quán)責(zé)發(fā)生制核算法也稱應(yīng)計(jì)核算法或應(yīng)計(jì)基礎(chǔ)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.
第三十一條合營(yíng)公司采用國(guó)際通用的權(quán)責(zé)發(fā)生制和借貸記帳法記帳。
Accrual accounting method or accrual basis
權(quán)責(zé)發(fā)生制或應(yīng)計(jì)基礎(chǔ)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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