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词条„accrual method“在英语 » 德语中的译文 (跳至 德语 » 英语)

accrual method 名词 INV-FIN

专业词汇

accrual method 名词 会计

专业词汇

单语范例(未经PONS编辑处理)

英语
If mere promises to pay were considered cash equivalents, then there would be little difference between the cash and accrual methods for tax purposes.
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The installment method defers the recognition of income when compared with both the cash and accrual methods of accounting.
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With the accrual method, income is reported in the tax year it was earned or when payment was made, whichever is earliest.
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This violates traditional accrual method recognition of income and is an exception to the all-events test because the right to income is not yet fixed.
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While the net worth method and the cash accrual method may be used separately, they are often used in conjunction with one another.
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Businesses using the accrual method of accounting may recognize revenue or expense in one period and receive or pay it in another.
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The third prong which is applicable when dealing with an accrual method taxpayer's right to a deduction is (3) economic performance has occurred with respect to the liability.
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Taxpayers may choose or be required to use the accrual method for some activities.
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A taxpayer using the accrual method (accrual basis taxpayer) recognizes income when earned.
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The doctrine is used most often for deciding when cash method (as opposed to accrual method) taxpayers are to include certain non-cash income items.
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在双语词典中的"accrual method"译文


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