| 词汇 | accrual-accounting |
| 释义 | accrual accounting noun[ U ] ACCOUNTINGukus(alsoaccruals accounting) accounting in which amounts of money are recorded at the time something is bought or sold, although payments may not yet have been made or received: Larger businesses are required to use accrual accounting, under which income and expenses are recognized according to when the business becomes entitled to them (rather than actually receive or pay them). Compare cash basis accounting Examples of accrual accountingaccrual accounting This approach is called accrualaccounting, meaning that obligations are recognized when they are acquired, or accrued, rather than when they are paid. From Wikipedia This example is from Wikipedia and may be reused under a CC BY-SA license. Due to the nature of double-entry accrualaccounting, retained earnings do not represent surplus cash available to a company. From Wikipedia This example is from Wikipedia and may be reused under a CC BY-SA license. The possible transition towards accrualaccounting has been planned incremental and in phases spanning from 1012 years. From Wikipedia This example is from Wikipedia and may be reused under a CC BY-SA license. By contrast, many businesses and some other national governments have adopted forms of accrual accounting, which recognizes obligations and revenues when they are incurred. From Wikipedia This example is from Wikipedia and may be reused under a CC BY-SA license. It is called a prepaid expense in "accrualaccounting" for the entity issuing the advance. From Wikipedia This example is from Wikipedia and may be reused under a CC BY-SA license. A road map has been prepared for transition from the cash to accrualaccounting system and an operational framework for its implementation. From Wikipedia This example is from Wikipedia and may be reused under a CC BY-SA license. Deferrals are the result of cash flows occurring before they are allowed to be recognized under accrualaccounting. From Wikipedia This example is from Wikipedia and may be reused under a CC BY-SA license. The adoption of accrualaccounting by the public sector was listed as one of these policy measures. From Wikipedia This example is from Wikipedia and may be reused under a CC BY-SA license. Parliament requested an analysis of experiences in accrualaccounting in other countries. From Wikipedia This example is from Wikipedia and may be reused under a CC BY-SA license. In other words, if accrualaccounting methods had been used, there would have been higher incomes instead of assets. These examples are from corpora and from sources on the web. Any opinions in the examples do not represent the opinion of the Cambridge Dictionary editors or of Cambridge University Press or its licensors. |
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