accrual
英 [əˈkruːəl]
美 [əˈkruːəl]
n. (利息的)自然累积; (投资的)累加
复数:accruals
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.- ...the accrual of funds used during construction.
建设过程中资金的累积 - ...an accrual method of accounting.
会计学中的应计法
- ...the accrual of funds used during construction.
英英释义
noun
- the act of accumulating
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。