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

• An Empirical Research on the Accrual Quality Under New Accounting Standards
  基于新企业会计准则的应计质量实证研究
• 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。
• 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。
• Net value of fund accumulative total is to point to fund from the accrual since beginning.
  基金累计净值是指基金从开始以来的收益。
• 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；
• 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。
• 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。
• Will accrual basis be shaken?
  权责发生制会不会动摇？
• 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。
• 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。