accrual basis

常见例句

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

Under Regulation Section 1.461-1(a)(2)(i), an accrual basis taxpayer cannot deduct a liability until three tests are met.
FORBES: When Can An Employer Deduct Accrued But Unpaid Year-End Bonuses To Employees?
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.
FORBES: President Obama Being For Marriage Equality Does Not Make Marriage An Unqualified Good Deal
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