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
- 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