Last Updated
：2025/12/08
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
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(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
We prepare the company's financial statements on an accrual basis to ensure income and expenses are matched to the periods in which they are earned or incurred.
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We prepare the company's financial statements on an accrual basis to ensure income and expenses are matched to the periods in which they are earned or incurred.
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