accrual basis accounting中文，accrual basis accounting的意思，accrual basis accounting翻译及用法

2026-05-05 12:01 浏览次数 14

accrual basis accounting

英[əˈkru:əl ˈbeisis əˈkaʊntɪŋ]美[əˈkruəl ˈbesɪs əˈkaʊntɪŋ]

[会计] 权责发生制会计；应收应付会计制；以应收应付制为基础的核算

accrual basis accounting 例句

英汉例句

  • accrual basis accounting a method of reporting income when it is earned and expenses when incurred, even though they may not have been received or actually paid.

    责权发生制会计一种损益报告方法，就是以收款权利以及付款责任发生为标準进行记录，即使款项并没有实际收取或支付。

  • professional judgment, which can not be replaced, is the inherent character of accrual basis accounting and wether it can reflect the essence of economic transaction is most important.

    专业判断是会计固有的职责，具有不可替代性，关键是专业判断能否反映经济业务的实质。

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