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

• 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。
• 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；
• 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。
• 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。
• 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。
• Will accrual basis be shaken?
  权责发生制会不会动摇？
• 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。
• 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 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。
• Understand how accrual accounting differs from a cash basis.
  理解应计制会计与现金制会计的区别。