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

• 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
• 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。
• Dear auspicious: I am in all the time deposit this idea, expectation can get accrual.
  亲爱的吉：我一直在储蓄这个想法，期望能得到利息。
• The generally accepted accounting principles ( GAAP) require that a business use the accrual basis.
  公认会计原则要求企业采用权责发生制。
• 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。
• A joint venture shall adopt the internationally accepted accrual system and debit and credit bookkeeping method to keep accounts.
  合营企业会计采用国际通用的权责发生制和借贷记账法记账。
• 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。
• These objectives determine the accrual basis of the necessity and the specific application model.
  这些目标决定了采用权责发生制的必要性和具体应用模式。
• The RMB appreciates accrual edition piece two the largest trades are bank and real estate.
  人民币升值收益版块最大的两个行业是银行和地产。