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

• A joint venture shall adopt the internationally accepted accrual system and debit and credit bookkeeping method to keep accounts.
  合营企业会计采用国际通用的权责发生制和借贷记账法记账。
• 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。
• Article 9 Recognition, measurement and reporting for accounting purposes shall be on an accrual basis.
  第九条企业应当以权责发生制为基础进行会计确认、计量和报告。
• 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。
• 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。
• 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 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。
• 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。
• 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。
• The sales income of enterprises shall be confirmed following the principles of accrual basis and substance-over-form;
  企业销售收入的确认遵循权责发生制原则和实质重于形式原则；