accrual

1. N-COUNT （利息的）自然累积；（投资的）累加
   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.
   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

1. The accrual basis differs significantly from cash basis of accounting.
   应计制会计与现金收付实现制会计有着巨大的差别。
2. 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。
3. 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。
4. B: Yes, we keep those balances in a tax accrual trust account specifically reserved for tax payments.
   银行家：是的，我们把余额保留在一个专门为纳税而设立的应缴税款信用帐户中。
5. The generally accepted accounting principles ( GAAP) require that a business use the accrual basis.
   公认会计原则要求企业采用权责发生制。
6. 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；
7. 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。
8. A joint venture shall adopt the internationally accepted accrual system and debit and credit bookkeeping method to keep accounts.
   合营企业会计采用国际通用的权责发生制和借贷记账法记账。
9. The income statement discloses revenues, expenses and net income on the accrual basis.
   损益表是按照应计基础（权责发生制）的要求来列报收入、费用和净收益的。
10. 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。
11. But recall system is the new method that abroad is in a kind of accrual in research to manage.
    可召回制度是国外处于研究中的一种收益治理的新方法。
12. 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。
13. These objectives determine the accrual basis of the necessity and the specific application model.
    这些目标决定了采用权责发生制的必要性和具体应用模式。
14. 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
15. 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。
16. Will accrual basis be shaken?
    权责发生制会不会动摇？
17. Dear auspicious: I am in all the time deposit this idea, expectation can get accrual.
    亲爱的吉：我一直在储蓄这个想法，期望能得到利息。
18. 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。
19. 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。
20. 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。
21. 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。
22. The revenue is recognized under the accrual system.
    按权责发生制为基础确认收入的实现。
23. Open fund is not time deposit, year of its accrual and net value are concerned.
    开放基金不是定期存款，它的年收益与净值有关。
24. Empirical Study of the Existence of Accrual Anomaly in Chinese Capital Market
    我国资本市场应计异象存在性问题实证研究
25. 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。
26. 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。
27. Accrual stores according to individual account computation of method of frontal accrual calculation.
    利息按照个人帐户储存额利息计算办法计算。
28. 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。
29. 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。
30. 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。

noun

1. the act of accumulating

   Synonym:    accumulationaccruement