accrual basis

短语

[经] 应计制, 应计基础, 权责发生制

别名

accruals basis

释义与例句

n.
  1. 1.

    A method of accounting that tracks income and expenditure when they become due, rather than when they actually occur.

    应收应付制

    定语 不可数 金融 商务

词汇关系

名词

反义词 1

cash basis

上位词 1

accounting