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单词
accrual basis
释义
accrual basis
应收应付制;权责发生制
确定收入和费用的一种方法,即:根据商品销售(或发货)和提供的劳务来确认收入,而不论在什么时期收到现金;根据发生应付账款来确认费用,而不论在什么时期支付资金。
(→accrual accounting)
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compact clause
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更新时间:2026/7/1 4:45:17