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

• There are TWO widely used bases of accounting: the accrual basis and the cash basis.
  权责发生制和现金收付制是会计的两大记账基础。
• Such a continuous period of more than accounting model with the implementation of accrual accounting basis of the inherent requirements.
  这种多时期连续化的会计模式具有对实行权责发生制会计基础的内在要求。
• The revenue is recognized under the accrual system.
  按权责发生制为基础确认收入的实现。
• With cash control, there is no use of the accrual method of accounting.
  凭借现金控制，不使用累计的记账方法。
• 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。
• Will accrual basis be shaken?
  权责发生制会不会动摇？
• A joint venture shall adopt the internationally accepted accrual system and debit and credit bookkeeping method to keep accounts.
  合营企业会计采用国际通用的权责发生制和借贷记账法记账。
• 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。
• 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。
• Dear auspicious: I am in all the time deposit this idea, expectation can get accrual.
  亲爱的吉：我一直在储蓄这个想法，期望能得到利息。