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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

  • 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。