accrual accounting

基本解释

Facts About Accrual Accounting Method
权责发生制核算法的一些事实
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。
However, accrual accounting may create accounting noise, which sometimes needs to be tuned out so that it's clear how much actual cash a company is generating.
然而，权责发生制会计准则会产生一些会计干扰因素，有时候需要把这些因素剔除掉才能清楚地显示一家公司到底创造多少现金收入。

Barclays says the money is an accounting accrual and that it has no obligation to use it to pay bonuses.
FORBES: Compensation
If a creator receives funding in one year and spends money on their project in a later year, consider whether their expenses can still offset their Kickstarter funding using the accrual method of accounting.
FORBES: Could Kickstarter's Policies Trigger An IRS Tax Audit?