accrual basis of accounting

基本解释

To implement the matching concept correctly, the accrual basis of accounting is generally used FOR merchandising enter prices.
为了正确执行对应概念，商业企业会计普遍使用应计制会计。
The second ASpect of the meASurement process is often referred to AS matching cost and revenue and its fundamental to the accrual bASis of accounting.
该计量过程的第二个方面也常称为成本与收入配比，而且它是权责发生制会计的基础。
Accrual basis – A basis of accounting under which transactions and other events are recognized when they occur (and not when cash or its equivalent is received or paid).
在交易和其他事项发生时（而不仅仅是在收到或支付现金或其对等物时）对其予以确认的会计制度。