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单词 accrual basis
释义

Definition of accrual basis in English:

accrual basis

noun

  • 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.

Origin

Late 19th century; earliest use found in 38th Annual Reports Railroad Commissioners Maine.

 
 

Definition of accrual basis in US English:

accrual basis

noun

  • 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.

Origin

Late 19th century; earliest use found in 38th Annual Reports Railroad Commissioners Maine.

 
 
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更新时间：2025/11/4 22:48:06