accrual basis of accounting

基本解釋

n. 權(quán)責(zé)發(fā)生制；應(yīng)計(jì)制會(huì)計(jì)；[會(huì)計(jì)] 會(huì)計(jì)權(quán)責(zé)發(fā)生制

To implement the matching concept correctly, the accrual basis of accounting is generally used FOR merchandising enter prices.
爲(wèi)了正確執(zhí)行對(duì)應(yīng)概唸，商業(yè)企業(yè)會(huì)計(jì)普遍使用應(yīng)計(jì)制會(huì)計(jì)。
The second ASpect of the meASurement process is often referred to AS matching cost and revenue and its fundamental to the accrual bASis of accounting.
該計(jì)量過程的第二個(gè)方麪也常稱爲(wèi)成本與收入配比，而且它是權(quán)責(zé)發(fā)生制會(huì)計(jì)的基礎(chǔ)。
Accrual basis – A basis of accounting under which transactions and other events are recognized when they occur (and not when cash or its equivalent is received or paid).
在交易和其他事項(xiàng)發(fā)生時(shí)（而不僅僅是在收到或支付現(xiàn)金或其對(duì)等物時(shí)）對(duì)其予以確認(rèn)的會(huì)計(jì)制度。