| 释义 |
accruals basis (bre) (also accrual basis, name, bre ) (name also accrual method) noun [singular] (accounting 会计) the rule of accounting that accrual accounting is based on 权责发生制◆the effects of transactions can be recognized on an accruals basis (when the transactions take place), or on a cash basis (when money is paid or received). 交易结果可以按权责发生制或现金制加以确定。◆accruals basis accounts 权责发生制会计 ➡ cash basis |