| 单词 | accrual accounting |
| 释义 | accrual accounting noun[U] ACCOUNTINGukus(alsoaccruals accounting)accountingin whichamountsofmoneyarerecordedat thetimesomething isboughtorsold,althoughpaymentsmay notyethave been made orreceived: Largerbusinessesarerequiredto useaccrualaccounting, under whichincomeandexpensesarerecognizedaccordingto when thebusinessbecomesentitledto them (ratherthanactuallyreceiveorpaythem). Compare cash basis accounting Examplesofaccrual accountingaccrual accounting This approach is calledaccrualaccounting, meaning that obligations are recognized when they are acquired, or accrued, rather than when they are paid. From Wikipedia  This example is from Wikipedia and may be reused under a CC BY-SA license.Due to the nature of double-entryaccrualaccounting, retained earnings do not represent surplus cash available to a company. From Wikipedia This example is from Wikipedia and may be reused under a CC BY-SA license.The possible transition towardsaccrualaccountinghas been planned incremental and in phases spanning from 1012 years. From Wikipedia This example is from Wikipedia and may be reused under a CC BY-SA license.By contrast, many businesses and some other national governments have adopted forms ofaccrualaccounting, which recognizes obligations and revenues when they are incurred. From Wikipedia This example is from Wikipedia and may be reused under a CC BY-SA license.It is called a prepaid expense in "accrualaccounting" for the entity issuing the advance. From Wikipedia This example is from Wikipedia and may be reused under a CC BY-SA license.A road map has been prepared for transition from the cash toaccrualaccountingsystem and an operational framework for its implementation. From Wikipedia This example is from Wikipedia and may be reused under a CC BY-SA license.Deferrals are the result of cash flows occurring before they are allowed to be recognized underaccrualaccounting. From Wikipedia This example is from Wikipedia and may be reused under a CC BY-SA license.The adoption ofaccrualaccountingby the public sector was listed as one of these policy measures. From Wikipedia This example is from Wikipedia and may be reused under a CC BY-SA license.Parliament requested an analysis of experiences inaccrualaccountingin other countries. From Wikipedia This example is from Wikipedia and may be reused under a CC BY-SA license.In other words, ifaccrualaccountingmethods had been used, there would have been higher incomes instead of assets. From theCambridge English Corpus These examples are from corpora and from sources on the web. Any opinions in the examples do not represent the opinion of the Cambridge Dictionary editors or of Cambridge University Press or its licensors. |
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