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 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；
• 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。
• 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。
• 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。
• 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。
• 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。
• The revenue is recognized under the accrual system.
  按权责发生制为基础确认收入的实现。
• 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。
• Will accrual basis be shaken?
  权责发生制会不会动摇？
• 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。