accrual

音标发音

• 英式音标 [əˈkruː.əl]
• 美式音标 [əˈkruː.əl]
• 英式发音
• 美式发音

基本解释

• n. 自然增长；自然增长额；应计项目
• adj. 收益的

同根派生

英汉例句

双语例句

• There is always a debate on who should use the accrual method of accounting.
  什么样的企业应该采用权责发生制核算法，通常存在争议。
• There are many methods of accounting, such as cash method of accounting, cost method of accounting, accrual method of accounting.
  会计核算的方法有多种，如收付实现制核算法、成本核算法、权责发生制核算法。
• Financial statements are based on accrual accounting, which takes into account non-cash items. It does this in an effort to best reflect the financial health of a company.
  财务报表是根据权责发生制会计准则编制的，该会计准则将非现金项目也计算在内，这样做是为了最好的反映一家公司的财务健康状况。

权威例句

• Via interest accrual alone, it will be fully financed within the next two decades through 2081.
  FORBES: Going Postal: How Congress Has Failed Its Shareholders
• Using a defined-contribution plan, such as 401(k), is one way to achieve smooth benefit accrual.
  FORBES: Charter Schools, Pensions and Golden Handcuffs
• Analyzing our hypothetical bonus accrual, test numbers two and three give us no pause.
  FORBES: When Can An Employer Deduct Accrued But Unpaid Year-End Bonuses To Employees?

词组短语

短语

• Accrual Basis [会计]权责发生制;应计制;权责发生制原则;应计基础
• Accrual expense 应付费用
• interest accrual 计息;应计利息
• accrual period 应计期间;预提期间
• Accrual Bond 到期一次付息债券;应记债券

英英字典

剑桥英英字典

• a gradual increase in an amount of money

柯林斯英英字典

• In finance, the accrual of something such as interest or investments is the adding together of interest or different investments over a period of time.

专业释义

经济学

• 应计利润

  In addition,if the company’s first major stock holders are state-owned,it’s easier to operate the accrual profit.
  还发现,公司的第一大股东为国有股时更容易操纵应计利润。

• 应累算数目
• 应计项目
• 应计