In accounting, accrual basis refers to the expenses and taxes that should actually be borne by the current period but have not been paid, and are included in the current cost by accrual basis. Taxes are generally accrued, except stamp duty.

Accrual is calculated and extracted by multiplying the specified proportion by the specified base, and inclusion in a subject refers to multiplying the specified base by the specified proportion (such as the statutory wages paid to employees) (such as the welfare expenses payable nationwide is 65,438+0.4% of wages). This method calculates the process of welfare funds payable, and counting the welfare funds payable is an explanation of the latter sentence.

According to the actual situation. If there is a certain amount of income in this month, the business tax and surcharges will be calculated and withdrawn according to the actual amount of income at the end of the month. Last month's salary data, such as attendance, have been obtained, and we can already know what the salary is in this period and the actual amount that should occur on this basis.

The difference between accrual basis and accrual basis in accounting

Accrual is based on knowing that an expense will happen, but it is not exact, but at the same time this figure is related to the present. For example, the repair cost is caused by the equipment now and will be repaired later. In order to reflect the accrual basis, it is proposed in advance before the actual cost occurs and reasonably included in the expense commitment period.

Accrual basis is based on calculation, that is, it has practical basis and can be calculated. Expenses belong to the current period and are calculated and accrued in the current period. Withholding is the most important. There is reason to believe that it will happen, but it is impossible to know the exact number and calculate it. However, the expenses should be borne from the current period to the period when the expenses actually occur, so they should be accrued in advance and included in the corresponding period.

The nature of the accounts is different, but they are all for dividing the expenses by stages. The accrual is based on the sales income, such as stamp duty and water conservancy funds. If it is withdrawn this month and paid next month, the withdrawal basis will be determined. Cash withdrawal is like rent, which is paid in advance every month and once a year, and there is an element of estimation.

The above contents refer to Baidu Encyclopedia-Withdraw.