accrual basis of accounting

基本解释

To implement the matching concept correctly, the accrual basis of accounting is generally used FOR merchandising enter prices.
爲了正確執行對應概唸，商業企業會計普遍使用應計制會計。
The second ASpect of the meASurement process is often referred to AS matching cost and revenue and its fundamental to the accrual bASis of accounting.
該計量過程的第二個方麪也常稱爲成本與收入配比，而且它是權責發生制會計的基礎。
Accrual basis – A basis of accounting under which transactions and other events are recognized when they occur (and not when cash or its equivalent is received or paid).
在交易和其他事項發生時（而不僅僅是在收到或支付現金或其對等物時）對其予以確認的會計制度。