| 单词 | accruals basis |
| 释义 | accruals basis accruals basis (BrE) (also accrual basis, AmE, BrE) (AmE also accrual method) noun [sing.]
(Accounting ) the rule of accounting that accrual accounting is based on: The effects of transactions can be recognized on an accruals basis (when the transactions take place), or on a cash basis (when money is paid or received). accruals basis accounts Total shareholders funds under the accruals method are $2.8 billion. ⇨ CASH BASIS |
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