英语会计.pptVIP

accrual basis of accounting The definition of accrual basis Accrual basis is a system of accounting that matches revenues and expenses, respectively, to the period they were earned and incurred. Under accrual basis accounting, revenue is recorded when product is shipped or services provided. Similarly, accrual basis accounting requires expenses be recorded in the period in which the related revenues were recognized. Accrual basis accounting differs from cash basis accounting, where revenue and expense are recorded when cash is received or paid. 定义 权责发生制是指以实质取得收到现金的权利或支付现金的责任权责的发生为标志来确认本期收入和费