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词汇 accrual basis
释义 acˈcruals ˌbasis () ( acˈcrual ˌbasis, NAmE, BrE ) (NAmE also acˈcrual ˌmethod)

noun

[]
() the rule of accounting that accrual accounting is based on权责发生制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).交易结果可以按权责发生制或现金制加以确定。accruals basis accounts权责发生制会计 cash basis
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