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

• 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。
• 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。
• 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 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。
• 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。
• 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。
• The generally accepted accounting principles ( GAAP) require that a business use the accrual basis.
  公认会计原则要求企业采用权责发生制。
• 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。
• Adjusting entries are based upon the concepts of accrual accounting.
  调整分录是以权责发生制会计概念为基础的。