单词 | accrual basis |
释义 | > as lemmasaccrual basis accrual basis n. a basis for accounting by which income and expenditure are charged to the period to which they apply, rather than to the period in which associated payments are made. ΚΠ 1896 38th Ann. Rep. Railroad Commissioners Maine App. 8 In order to adjust the accounts so as to bring all the fixed charges up to an accrual basis, which was impracticable to do while the road was under process of construction, there is deducted $25,162.50. 1941 J. R. Bangs & G. R. Hanselman Accounting for Engineers ii. ix. 135 Natural outgrowths of the fundamental characteristics of keeping business records are two bases of operation, namely, the cash basis and the accrual basis. 2000 Ann. Rep. & Accts. (Cable & Wireless) 46/2 The net interest paid..is recorded on an accrual basis and included within net interest in the profit and loss account. < as lemmas |
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