accrual basis accounting的翻译和英语解释
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发布时间：2022-04-26 06:50
共1个回答
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时间：2022-05-26 02:53
以权责发生制为基础的会计（权责发生制，是指收入和费用的确认应当以实际的发生为标准。也就是说，一切要素的时间确认，特别是收入和费用的时间确认，均以权利已经形成或义务（责任）已经发生为标准。权责发生制是我国企业会计确认、计量和报告的基础。跟收付实现制相对应）
A
system
of
accounting
based
on
the
accrual
principal,
under
which
revenue
is
recognized
(recorded)
when
earned,
and
expenses
are
recognized
when
incurred.
Totals
of
revenues
and
expenses
are
shown
in
the
financial
statements
(prepared
at
the
end
of
an
accounting
period),
whether
or
not
cash
was
received
or
paid
out
in
that
period.
Accruals
basis
accounting
conforms
to
the
provisions
of
GAAP
in
preparing
financial
statements
for
external
users,
and
is
employed
by
most
companies
except
the
very
small
ones
(which
use
cash
basis
accounting).
Read
more:
http://www.businessdictionary.com/definition/accrual-basis-accounting.html#ixzz4ANw8O88z
