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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

  • 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。
  • 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。
  • The revenue is recognized under the accrual system.
    按权责发生制为基础确认收入的实现。
  • I want to see the money that I invest, the circumstance of accrual.
    我想看我投入的钱,收益的情况。
  • 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。
  • 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
  • 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。
  • 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 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。
  • 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。