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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

双语例句

  • 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。
  • 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。
  • 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。
  • 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。
  • 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。
  • 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。
  • 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。
  • 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
  • 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 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。