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

• 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。
• 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。
• Buy the fund with some of better gains, year accrual controls in 20-30%.
  买些收益较好的基金，年收益在20-30%左右的。
• 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；
• I want to see the money that I invest, the circumstance of accrual.
  我想看我投入的钱，收益的情况。
• 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。
• 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
• 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。
• With cash control, there is no use of the accrual method of accounting.
  凭借现金控制，不使用累计的记账方法。
• 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。