accrual basis

常见例句

雙語例句

• The accrual method of accounting is also known as accrual accounting or accrual basis accounting.
  權責發生制核算法也稱應計核算法或應計基礎核算法。
• The accounting of the joint venture company shall adopt the internationally used accrual basis and debit and credit accouting system in their work.
  第三十一條 郃營公司採用國際通用的權責發生制和借貸記帳法記帳。
• Accrual accounting method or accrual basis
  權責發生制或應計基礎法

權威例句

• Under Regulation Section 1.461-1(a)(2)(i), an accrual basis taxpayer cannot deduct a liability until three tests are met.
  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
返回 accrual basis