accrual basis

常见例句

双语例句

• The accrual method of accounting is also known as accrual accounting or accrual basis accounting.
  权责发生制核算法也称应计核算法或应计基础核算法。
• The accounting of the joint venture company shall adopt the internationally used accrual basis and debit and credit accouting system in their work.
  第三十一条 合营公司采用国际通用的权责发生制和借贷记帐法记帐。
• Accrual accounting method or accrual basis
  权责发生制或应计基础法

权威例句

• Under Regulation Section 1.461-1(a)(2)(i), an accrual basis taxpayer cannot deduct a liability until three tests are met.
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• If Robco is an accrual basis corporation it can accrue the salary due to Terry and pay it to Terry, a cash basis taxpayer in the subsequent year.
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• Again, to deduct a bad debt, you must have previously included the amount in your income (for accrual basis taxpayers) or actually loaned cash to a third party.
  FORBES: Taxes From A To Z (2013): B Is For Bad Debt Expense
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