单词用法

N-COUNT 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. 积累 [商业]

短语搭配

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

Accrual demand 应计制需求 ;权责发生制的需求

accrual discount 应计贴现

accrual run 应计运行

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。

After an employee has 25 years of service, there is no further accrual of benefits.

在一位雇员工作了25年之后，就没有更多的补助积累了。

The accrual method assumes that when a company makes a sale, the revenue will be received in the coming future, and it includes the sale in the accounts of the company.

权责发生制基于这样的假定，当公司销售一批商品时，它会在将来某个时间收到这笔款项，公司账簿中应包含这项销售。