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单词 accruals basis
释义
accruals basis
noun[S]
ACCOUNTING
uk
us
(alsoaccrual basis)
the accruals basis
(alsothe accrual(s) method);(alsothe accrual(s) principle)
amethodused inaccountingin whichamountsofmoneyarerecordedat thetimesomething isboughtorsold,althoughpaymentsmay notyethave been made orreceived:
While thefullaccrualsbasisisundoubtedlyprudent, webelievethere is morecommerciallogicinaccountingfor suchcostson anearningsbasis.
accrualbasisaccounting
on an accruals basis
using theaccrualsbasisofaccounting:
Thecostsarechargedon anaccrualsbasis.

See also

matchingnoun
(Definition ofaccruals basisfrom theCambridge Business English Dictionary© Cambridge University Press)

Examplesofaccruals basis

accruals basis
Moving from a cash to anaccrualsbasisrequires the addition of accruals adjustments to the cash figures.
From the
Hansard archive
Example from the Hansard archive. Contains Parliamentary information licensed under theOpen Parliament Licence v3.0
But the normal way is on anaccrualsbasis.
From the
Hansard archive
Example from the Hansard archive. Contains Parliamentary information licensed under theOpen Parliament Licence v3.0
Temporary income refers to the accounting policy of recording interest on gilt edged securities on a receipts basis rather than on anaccrualsbasis.
From the
Hansard archive
Example from the Hansard archive. Contains Parliamentary information licensed under theOpen Parliament Licence v3.0
These included an expenditure statement prepared on anaccrualsbasisand show that the net cost of operations during 1993–94 was £139 million.
From the
Hansard archive
Example from the Hansard archive. Contains Parliamentary information licensed under theOpen Parliament Licence v3.0
He is seeking to ensure that where two companies are connected, they are accounting on anaccrualsbasis, with only the odd exception.
From the
Hansard archive
Example from the Hansard archive. Contains Parliamentary information licensed under theOpen Parliament Licence v3.0
The information for years 1990–91 and 1991–92 on anaccrualsbasisis shown in the table.
From the
Hansard archive
Example from the Hansard archive. Contains Parliamentary information licensed under theOpen Parliament Licence v3.0
Subject to parliamentary approval, supply will be voted on anaccrualsbasisunder resource accounting and budgeting and resource accounts will replace appropriation accounts.
From the
Hansard archive
Example from the Hansard archive. Contains Parliamentary information licensed under theOpen Parliament Licence v3.0
The "full year" yield has been taken to mean 1984–85 yield on anaccrualsbasis.
From the
Hansard archive
Example from the Hansard archive. Contains Parliamentary information licensed under theOpen Parliament Licence v3.0
Although the scheme is unfunded, employers meet on anaccrualsbasisthe cost of pension cover provided for their staff by the payment of accruing superannuation liability charges.
From the
Hansard archive
Example from the Hansard archive. Contains Parliamentary information licensed under theOpen Parliament Licence v3.0
Resource accounting will form the basis of resource budgeting so that we can plan and control central government expenditure on anaccrualsbasis.
From the
Hansard archive
Example from the Hansard archive. Contains Parliamentary information licensed under theOpen Parliament Licence v3.0
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.
#https://dictionary.cambridge.org//dictionary/english/accruals-basis##
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更新时间：2025/3/10 11:36:06