单词 | accrual basis |
释义 | accrual basis in Accounting (əkruəl beɪsɪs) noun (Accounting: Financial statements) accrualAn accrual basis is a system of accounting where income is recognized before payment is received and expenses are recognized before they are paid. Dividend and interest income is reported on the accrual basis. Under the accrual basis, companies record transactions that change a company's financial statements in theperiods in which the events occur. An accrual basis is a system of accounting where income is recognized before payment is received andexpenses are recognized before they are paid. |
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