参考词典中accrual basis的常规释义:
基本释义
- 权责发生制,权责应计制,应收应付制
英英解释
1个名词解释
- a method of accounting in which each item is entered as it is earned or incurred regardless of when actual payments are received or made
[反] cash basis
点击查看……- a method of accounting in which each item is entered as it is earned or incurred regardless of when actual payments are received or made