单词 | hybrid basis |
释义 | hybrid basis in Accounting (haɪbrɪd beɪsɪs) noun (Accounting: Financial statements) A hybrid basis is a system of accounting that combines some of the features of cost basis with some of the features of accrual basis. When a business registers for Goods and Services Tax, it has to choose whether toaccount for the tax on a cash, accrual, or hybrid basis. Identifiable net assets of the subsidiary would be valued on a hybrid basis, rather than at full current fair values. A hybrid basis is a system of accounting that combines some of the features of cost basis with someof the features of accrual basis. |
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