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

• 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。
• 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。
• Empirical Study of the Existence of Accrual Anomaly in Chinese Capital Market
  我国资本市场应计异象存在性问题实证研究
• 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。
• 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。
• 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
• 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；
• 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。
• 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。
• B: Yes, we keep those balances in a tax accrual trust account specifically reserved for tax payments.
  银行家：是的，我们把余额保留在一个专门为纳税而设立的应缴税款信用帐户中。