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

• The revenue is recognized under the accrual system.
  按权责发生制为基础确认收入的实现。
• Such a continuous period of more than accounting model with the implementation of accrual accounting basis of the inherent requirements.
  这种多时期连续化的会计模式具有对实行权责发生制会计基础的内在要求。
• 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。
• 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 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。
• 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。
• 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。
• 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。
• Will accrual basis be shaken?
  权责发生制会不会动摇？
• 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。