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

• 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
• 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
• 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。
• Accrual stores according to individual account computation of method of frontal accrual calculation.
  利息按照个人帐户储存额利息计算办法计算。
• 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。
• 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。
• 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。
• 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。
• The revenue is recognized under the accrual system.
  按权责发生制为基础确认收入的实现。