accrual basis

English

Alternative forms

• accruals basis

Noun

accrual basis (uncountable)

1. (finance, accounting, often attributive) A method of accounting that tracks income and expenditure when they become due, rather than when they actually occur.

   Coordinate term: cash basis

Translations

method

•  Chinese:

   Mandarin: 應收應付制 / 应收应付制

• Finnish: suoriteperuste (noun), suoriteperusteinen (adjective)
• French: comptabilité d’engagement f

Further reading

• “accrual basis”, in Collins English Dictionary.
• “accruals basis”, in Cambridge English Dictionary, Cambridge, Cambridgeshire: Cambridge University Press, 1999–present.