Two types of cash-basis accounting exist: strict and modified.

两种类型的现金基础会计存在：在严格和修改。

youdao

Cash-basis accounting defers all credit transactions to a later date.

现金基础会计推迟所有信贷交易到稍后的日期。

youdao

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。

youdao

I remember when interest rate swap accounting was done on a different market security basis.

我记得利率会换记账法,在不同的证券市场施行时。

斯坦福公开课 - 经济学课程节选

The problem is that GAAP and the income tax basis of accounting have a lot of differences.

FORBES: How Double Taxed Are Investors ?

Over the past 10 years, ARBA appears as quite a success story and one of the few Internet bubble companies to survive and reach profitability, on a GAAP accounting basis at least.

FORBES: Big Writedowns And Larry Ellison Are Enough Reasons To Sell Ariba

The New Jersey Income Tax Act requires taxpayers to claim losses in accordance with their Federal method of accounting, including federal basis rules.

FORBES: Madoff Investors Receive New Jersey Tax Refunds