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

• These objectives determine the accrual basis of the necessity and the specific application model.
  这些目标决定了采用权责发生制的必要性和具体应用模式。
• 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。
• 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。
• 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。
• 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。
• 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。
• Open fund is not time deposit, year of its accrual and net value are concerned.
  开放基金不是定期存款，它的年收益与净值有关。
• The revenue is recognized under the accrual system.
  按权责发生制为基础确认收入的实现。
• But recall system is the new method that abroad is in a kind of accrual in research to manage.
  可召回制度是国外处于研究中的一种收益治理的新方法。
• The sales income of enterprises shall be confirmed following the principles of accrual basis and substance-over-form;
  企业销售收入的确认遵循权责发生制原则和实质重于形式原则；