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单词 invoice basis
释义

invoice basis

Definition
A method of calculating business income by combining a net income figure with a net accounts receivable figure. The net accounts receivable figure is based on the total amount owed by customers at the end of the tax period minus the amount that was owed at the beginning of the tax period. The invoice basis method is more complicated than the payments basis, but it is compulsory for businesses that report more than a $1.3 million annual turnover.
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更新时间:2025/5/9 11:08:55