Accrual accounting

英文Accrual accounting

中文 权责发生制

英文释义

(1)When swaps are used to hedge specific on-balance-sheet exposures, they are often accounted for on an accrual basis. (2)Under the accrual method, the net payment or receipt in each period is accrued and recorded as an adjustment to income or expense.

中文释义

•当掉期被用来对冲特定的资产负债表风险时,它们通常是在权责发生制的基础上核算的。 •在权责发生制方法下,每个时期的净支付或净收入应计并作为收入或费用的调整记录。

词条来源 网络

Entries个相关