词汇 | accruals-basis |
释义 | accruals basis noun[ S ] ACCOUNTINGukus(alsoaccrual basis) the accruals basis (alsothe accrual(s) method); (alsothe accrual(s) principle) a method used in 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: While the full accruals basis is undoubtedly prudent, we believe there is more commercial logic in accounting for such costs on an earnings basis. accrual basis accounting on an accruals basis using the accruals basis of accounting: The costs are charged on an accruals basis. See alsomatchingnoun Examples of accruals basisaccruals basis Moving from a cash to an accrualsbasis requires the addition of accruals adjustments to the cash figures. From the Hansard archive Example from the Hansard archive. Contains Parliamentary information licensed under the Open Parliament Licence v3.0 But the normal way is on an accrualsbasis. From the Hansard archive Example from the Hansard archive. Contains Parliamentary information licensed under the Open Parliament Licence v3.0 Temporary income refers to the accounting policy of recording interest on gilt edged securities on a receipts basis rather than on an accrualsbasis. From the Hansard archive Example from the Hansard archive. Contains Parliamentary information licensed under the Open Parliament Licence v3.0 These included an expenditure statement prepared on an accrualsbasis and show that the net cost of operations during 1993–94 was £139 million. From the Hansard archive Example from the Hansard archive. Contains Parliamentary information licensed under the Open Parliament Licence v3.0 He is seeking to ensure that where two companies are connected, they are accounting on an accrualsbasis, with only the odd exception. From the Hansard archive Example from the Hansard archive. Contains Parliamentary information licensed under the Open Parliament Licence v3.0 The information for years 1990–91 and 1991–92 on an accrualsbasis is shown in the table. From the Hansard archive Example from the Hansard archive. Contains Parliamentary information licensed under the Open Parliament Licence v3.0 Subject to parliamentary approval, supply will be voted on an accrualsbasis under resource accounting and budgeting and resource accounts will replace appropriation accounts. From the Hansard archive Example from the Hansard archive. Contains Parliamentary information licensed under the Open Parliament Licence v3.0 The "full year" yield has been taken to mean 1984–85 yield on an accrualsbasis. From the Hansard archive Example from the Hansard archive. Contains Parliamentary information licensed under the Open Parliament Licence v3.0 Although the scheme is unfunded, employers meet on an accrualsbasis the cost of pension cover provided for their staff by the payment of accruing superannuation liability charges. From the Hansard archive Example from the Hansard archive. Contains Parliamentary information licensed under the Open Parliament Licence v3.0 Resource accounting will form the basis of resource budgeting so that we can plan and control central government expenditure on an accrualsbasis. From the Hansard archive Example from the Hansard archive. Contains Parliamentary information licensed under the Open Parliament Licence v3.0 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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