accrual accounting

accrual accounting 基本解释

[经] 权责发生制会计

accrual accounting 用法和例句

1、Adjusting entries are based upon the concepts of accrual accounting.

调整分录是以权责发生制会计概念为基础得。

2、Cash method of accounting is often compared with the accrual accounting method.

收付实现制常与权责发生制进行比较。

3、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。

重点词汇

accrual n. 自然增长, 自然增长额 [经] 应计额, 发生额

accounting n. 会计学, 帐单, 清帐 [计] 帐户处理, 记帐