Last Updated：2025/12/08
(finance, accounting, often attributive) A method of accounting that tracks income and expenditure when they become due, rather than when they actually occur.
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accrual basis
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Source Word
accrual basis
Noun
attributive
often
uncountable
Japanese Meaning
発生主義会計：収益や費用を実際の発生時ではなく、発生が見込まれる時点で認識する会計手法
