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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

双语例句

  • 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。
  • 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。
  • The revenue is recognized under the accrual system.
    按权责发生制为基础确认收入的实现。
  • Article 9 Recognition, measurement and reporting for accounting purposes shall be on an accrual basis.
    第九条企业应当以权责发生制为基础进行会计确认、计量和报告。
  • 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。
  • 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。
  • 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?
  • 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。