all events test
all events test (一年)所有应税事项标准 对于采用应计制的纳税人而言，所有导致其获取收入或支付费用的事项必须在其就此收入或费用支出进行纳税申报前已经发生。
ALL-EVENTS TEST
all events test
all-events test. Tax. A requirement that all events fixing an accrual-method taxpayer’s right to receive income or incur expense must occur before the taxpayer can report an item of income or expense. [Cases: Internal Revenue 3373.]