the accrual basis of accounting

To implement the matching concept correctly, the accrual basis of accounting is generally used FOR merchandising enter prices.

为了正确执行对应概念，商业企业会计普遍使用应计制会计。

The second ASpect of the meASurement process is often referred to AS matching cost and revenue and its fundamental to the accrual bASis of accounting.

该计量过程的第二个方面也常称为成本与收入配比，而且它是权责发生制会计的基础。

The accrual method of accounting is also known as accrual accounting or accrual basis accounting.

权责发生制核算法也称应计核算法或应计基础核算法。