词汇 | accrual-method |
释义 | accrual method noun[ S ] ACCOUNTINGukus → accruals basis Examples of accrual methodaccrual method Taxpayers may choose or be required to use the accrualmethod for some activities. From Wikipedia This example is from Wikipedia and may be reused under a CC BY-SA license. Businesses using the accrualmethod of accounting may recognize revenue or expense in one period and receive or pay it in another. From Wikipedia This example is from Wikipedia and may be reused under a CC BY-SA license. The doctrine is used most often for deciding when cash method (as opposed to accrualmethod) taxpayers are to include certain non-cash income items. From Wikipedia This example is from Wikipedia and may be reused under a CC BY-SA license. A taxpayer using the accrualmethod (accrual basis taxpayer) recognizes income when earned. From Wikipedia This example is from Wikipedia and may be reused under a CC BY-SA license. In contrast, some businesses start as accrualmethod taxpayers because businesses use different rules for recording income and expenditures. From Wikipedia This example is from Wikipedia and may be reused under a CC BY-SA license. Taxpayers recognizing cost of goods sold on inventory must use the accrualmethod with respect to sales and costs of the inventory. From Wikipedia This example is from Wikipedia and may be reused under a CC BY-SA license. This violates traditional accrualmethod recognition of income and is an exception to the all-events test because the right to income is not yet fixed. From Wikipedia This example is from Wikipedia and may be reused under a CC BY-SA license. While the net worth method and the cash accrualmethod may be used separately, they are often used in conjunction with one another. From Wikipedia This example is from Wikipedia and may be reused under a CC BY-SA license. The third prong which is applicable when dealing with an accrualmethod taxpayer's right to a deduction is (3) economic performance has occurred with respect to the liability. From Wikipedia This example is from Wikipedia and may be reused under a CC BY-SA license. The installment method defers the recognition of income when compared with both the cash and accrual methods of accounting. From Wikipedia This example is from Wikipedia and may be reused under a CC BY-SA license. 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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