accrual

英 [əˈkruːəl]

美 [əˈkruːəl]

n.  (利息的)自然累积; (投资的)累加

复数：accruals　

经济

BNC.28515 / COCA.32798

柯林斯词典

• N-COUNT （利息的）自然累积；（投资的）累加
  In finance, theaccrualof something such as interest or investments is the adding together of interest or different investments over a period of time.
  1. ...the accrual of funds used during construction.
     建设过程中资金的累积
  2. ...an accrual method of accounting.
     会计学中的应计法

英英释义

noun

• the act of accumulating
  Synonym:accumulationaccruement

双语例句

• In all business firms, revenues and expenses may be measured either on cash basis or accrual basis.
  所有企业的收入和费用可以按收付实现制或权责发生制计量人账。
• I want to see the money that I invest, the circumstance of accrual.
  我想看我投入的钱，收益的情况。
• Generally we choose the accrual basis when we work.
  通常我们选择权责发生制当我们工作时。
• B: Yes, we keep those balances in a tax accrual trust account specifically reserved for tax payments.
  银行家：是的，我们把余额保留在一个专门为纳税而设立的应缴税款信用帐户中。
• The accrual basis differs significantly from cash basis of accounting.
  应计制会计与现金收付实现制会计有着巨大的差别。
• Understand how accrual accounting differs from a cash basis.
  理解应计制会计与现金制会计的区别。
• Adjusting entries are based upon the concepts of accrual accounting.
  调整分录是以权责发生制会计概念为基础的。
• Empirical Study of the Existence of Accrual Anomaly in Chinese Capital Market
  我国资本市场应计异象存在性问题实证研究
• The bookkeeping standard currency is rmb, adopting the internationally common accrual system and debt-credit bookkeeping method.
  会计以人民币为记帐本位币，采用国际通用的权责发生制和借贷记帐法记帐。
• The computation of taxable income of an enterprise shall, in principle, be on an accrual basis.
  企业应纳税所得额的计算，以权责发生制为原则。