accrual basis

基本解釋

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.
第三十一條郃營(yíng)公司採(cǎi)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.
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

應(yīng)計(jì)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(xiàn)行財(cái)務(wù)會(huì)計(jì)系統(tǒng)主要是基於權(quán)責(zé)發(fā)生制亦即應(yīng)計(jì)制下的歷史成本會(huì)計(jì),對(duì)收入和費(fèi)用的確認(rèn)時(shí)間基礎(chǔ)是實(shí)際影響期間而非現(xiàn)金收付發(fā)生時(shí)間。
記賬基礎(chǔ)
自由現(xiàn)金流量
權(quán)責(zé)發(fā)生基礎(chǔ)
權(quán)責(zé)發(fā)生制
權(quán)責(zé)發(fā)生制原則