accrual basis

accrual basis的读音是["æskrəʊl] ["baɪsɪs]；

基本翻译是“权责发生制基础”；

速记技巧是：accrual以“权责”为基础。

accrual basis 的英文词源为：

accrual：意为“应得的，应计的”。其词源为古英语中的“accran”，意为“增加，积累”。

basis：意为“基础，根据”。其词源为拉丁语“basis”，意为“底部，基础”。

变化形式：

1. accrual basis 意为“应计基础”或“应计制”。

2. accrual accounting 意为“应计会计”。

相关单词：

1. accrual basis accounting（应计基础会计）是会计学中的一个重要概念，用于描述对收入和支出的确认方式。

2. accrual basis taxation（应计制征税）是指在税收计算中，对收入和费用的确认方式与会计中的应计基础相同。

3. accrual basis reconciliation（应计基础调节）是一种用于调整不同会计系统之间差异的方法。

4. accrual basis budget（应计基础预算）是一种基于应计基础编制的预算，通常用于企业或政府部门的财务规划。

5. accrual basis error（应计基础误差）是指在会计记录中由于错误地使用了应计基础而导致的误差。

6. accrual basis accounting error（应计基础会计误差）是指在会计记录中由于错误地使用了应计基础而导致的错误。

7. accrual basis adjustment（应计基础调整）是指在会计记录中根据实际情况对已记录的收入或费用进行调整的过程。

8. accrual basis reporting（应计基础报告）是指按照应计基础编制的财务报告。

9. accrual basis tax（应计制税）是指按照应计制原则计算的税收。

10. accrual basis accounting principles（应计基础会计原则）是指会计确认、计量和报告过程中所遵循的原则，包括收入和费用的确认、权责发生制等。

accrual basis

常用短语：

1. accrual basis accounting 权责发生制会计

2. accrual basis tax 权责发生制税制

3. accrual basis budget 权责发生制预算

4. accrual basis reporting 权责发生制报告

5. accrual basis management 权责发生制管理

6. accrual basis accounting system 权责发生制会计制度

7. accrual basis accounting principles 权责发生制会计原则

双语例句：

1. The company adopts the accrual basis for accounting, which ensures the accuracy of financial statements. （公司采用权责发生制进行会计处理，保证了财务报表的准确性。）

2. The accrual basis tax system is widely used in many countries, which is a fair and equitable tax system. （许多国家广泛采用权责发生制税制，这是一种公平合理的税收制度。）

3. The accrual basis budgeting method is a practical tool for planning and controlling resources, which helps to improve efficiency and effectiveness. （权责发生制预算编制方法是一种实用的资源规划与控制工具，有助于提高效率和效果。）

4. Accrual basis reporting provides a clear and transparent view of the company"s financial performance, which is essential for investors and shareholders. （权责发生制报告提供了公司财务表现的清晰和透明的视图，这对于投资者和股东来说是至关重要的。）

5. Accrual basis management emphasizes on cash flow management, which helps companies to avoid overspending and maintain financial stability. （权责发生制管理强调现金流管理，有助于公司避免过度支出并保持财务稳定性。）

英文小作文：

The Accrual Basis of Accounting

The accrual basis of accounting refers to a method of recording transactions in which income is recognized when earned and expenses are recognized when incurred, regardless of whether payment has been received or made. This method is widely used in accounting practices worldwide.

The advantages of the accrual basis include:

1. It ensures accurate recording of income and expenses, which leads to more reliable financial statements.

2. It focuses on the realization of economic benefits, rather than on cash transactions, which better reflects a company"s actual financial performance.

3. It encourages companies to focus on long-term contracts and relationships, rather than short-term transactions, which helps to improve decision-making and planning.

However, the accrual basis also has some disadvantages, including:

1. It can lead to deferred revenue and expenses, which can be difficult to reconcile with cash flows.

2. It can result in differences between accounting profits and cash profits, which can be confusing for investors and stakeholders.

Overall, the accrual basis of accounting is a crucial component of modern accounting practices, and it plays a vital role in providing reliable and accurate financial information for decision-making and planning purposes.