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词汇 accrual-basis
释义 accrual basis
noun[ S ]
 ACCOUNTINGukus
→ accruals basis

Examples of accrual basis


accrual basis
These two financial statements reflect the accrualbasis accounting used by firms to match revenues with the expenses associated with generating those revenues.
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A taxpayer using the accrual method (accrualbasis taxpayer) recognizes income when earned.
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This is the essence of accrualbasis accounting.
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An accrualbasis taxpayer looks to the all-events test and earlier-of test to determine when income is earned.
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The accrualbasis allows you to track receivables (amounts due from customers on credit sales) and payables (amounts due to vendors on credit purchases).
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Two common accounting methods, cash basis accounting and accrualbasis accounting, do not use the same process for measuring revenue.
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If the trust involves a business-like operation, accrualbasis accounting would be appropriate to show the fund's profitability.
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However, nonprofit organizations use accrualbasis accounting for their funds.
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However, the floating side payment, which may have a different frequency and accrualbasis to fixed side, is adjusted by the corresponding accrual factor.
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They kept their books and completed income tax returns on a fiscal year accrualbasis.
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Wikipedia

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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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