| 单词 | accrual accounting |
| 释义 | accrual accounting The possible transition towards accrual accounting has been planned incremental and in phases spanning from 1012 years. Retrieved from Wikipedia CC BY-SA 3.0 Due to the nature of double-entry accrual accounting, retained earnings do not represent surplus cash available to a company. Retrieved from Wikipedia CC BY-SA 3.0 By contrast, many businesses and some other national governments have adopted forms of accrual accounting, which recognizes obligations and revenues when they are incurred. Retrieved from Wikipedia CC BY-SA 3.0 A road map has been prepared for transition from the cash to accrual accounting system and an operational framework for its implementation. Retrieved from Wikipedia CC BY-SA 3.0 The budget saw another large surplus, which was enhanced by a shift to more stringent accrual accounting announced in the budget. Retrieved from Wikipedia CC BY-SA 3.0 |
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