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

• 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。