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
- 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。 - 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。 - 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。 - 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。 - 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。 - 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 - 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。 - The computation of taxable income of an enterprise shall, in principle, be on an accrual basis.
企业应纳税所得额的计算，以权责发生制为原则。 - 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。 - 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。