accrual basis   (TTS Sound)

The accrual_basis has 1 Senses.

• accrual basis
• 発生主義
• a method of accounting in which each item is entered as it is earned or incurred regardless of when actual payments are received or made
• 会計方式の1つで、支払いを実際に行ったり受けたりしたかどうかに関係なく、掛け売り・借り入れ事項を記入する