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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

  • 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。
  • Buy the fund with some of better gains, year accrual controls in 20-30%.
    买些收益较好的基金,年收益在20-30%左右的。
  • 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。
  • 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。
  • 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。
  • 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。
  • 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。
  • The sales income of enterprises shall be confirmed following the principles of accrual basis and substance-over-form;
    企业销售收入的确认遵循权责发生制原则和实质重于形式原则;
  • 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。
  • 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