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

• Will accrual basis be shaken?
  权责发生制会不会动摇？
• 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。
• 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。
• 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。
• In this paper, we first give a summary of the background, the meaning and the advantages and disadvantages of accrual basis.
  本文首先对权责发生制进行了概述，分析了它产生的背景，含义及存在的优缺点。
• 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。
• 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。
• The income statement discloses revenues, expenses and net income on the accrual basis.
  损益表是按照应计基础（权责发生制）的要求来列报收入、费用和净收益的。
• 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。