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 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 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。 - Will accrual basis be shaken?
权责发生制会不会动摇? - Generally we choose the accrual basis when we work.
通常我们选择权责发生制当我们工作时。 - 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。 - 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 - 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。 - 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 revenue is recognized under the accrual system.
按权责发生制为基础确认收入的实现。 - 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。