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

• 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。
• 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。
• 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。
• Net value of fund accumulative total is to point to fund from the accrual since beginning.
  基金累计净值是指基金从开始以来的收益。
• 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 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。
• 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。
• 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。
• 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。