accrual的意思

基本释义

• n 自然增长；自然增长额
• adj 收益的

例句

1. 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。

2. 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。

短语

• accrual basis 权责发生制；应计基础
• accrual accounting 权责发生制

同根词