accrual method of accounting

基本解釋

There is always a debate on who should use the accrual method of accounting.
什麼樣的企業(yè)應(yīng)該採(cǎi)用權(quán)責(zé)發(fā)生制核算法，通常存在爭(zhēng)議。
Accrual method of accounting is used widely and hence, we should be aware of its rules and principles.
權(quán)責(zé)發(fā)生制核算法的使用範(fàn)圍較爲(wèi)廣泛，因此我們應(yīng)該了解這種核算方法的槼則和原理。
There are many methods of accounting, such as cash method of accounting, cost method of accounting, accrual method of accounting.
會(huì)計(jì)核算的方法有多種，如收付實(shí)現(xiàn)制核算法、成本核算法、權(quán)責(zé)發(fā)生制核算法。

If a creator receives funding in one year and spends money on their project in a later year, consider whether their expenses can still offset their Kickstarter funding using the accrual method of accounting.
FORBES: Could Kickstarter's Policies Trigger An IRS Tax Audit?