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

• 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。
• 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。
• 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
• In this paper, we first give a summary of the background, the meaning and the advantages and disadvantages of accrual basis.
  本文首先对权责发生制进行了概述，分析了它产生的背景，含义及存在的优缺点。
• 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。
• 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。
• Will accrual basis be shaken?
  权责发生制会不会动摇？
• 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 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。