accrual accounting (EN)

词组

词组 “accrual accounting”

1. 权责发生制会计（在会计中记录收入和支出的方式是当它们发生时记录，而不是在实际收到或支付款项时记录）
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   Using accrual accounting, the company reported its earnings based on sales made, even if the customers hadn't paid yet.