accrual accounting

From Longman Business Dictionaryaccrual accountingacˈcrual acˌcounting (also accruals accounting)ACCOUNTING accounting based on the principle that when a business buys or sells something, this should affect the profit for the period of time when it happens, not when the related payment is sent or received, even if the payment occurs in a different accounting periodWith accruals accounting, postponing or bringing forward cash payments or receipts has no effect. → accounting

单词	accrual accounting
释义	accrual accounting From Longman Business Dictionaryaccrual accountingacˈcrual acˌcounting (also accruals accounting)ACCOUNTING accounting based on the principle that when a business buys or sells something, this should affect the profit for the period of time when it happens, not when the related payment is sent or received, even if the payment occurs in a different accounting periodWith accruals accounting, postponing or bringing forward cash payments or receipts has no effect. → accounting
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