accrual

简明释义

英[əˈkruːəl]美[əˈkruːəl]

n. 自然增长；自然增长额；应计项目

adj. 收益的

复 数 a c c r u a l s

英英释义

The accumulation of revenue or expenses that have been incurred but not yet recorded in the financial statements.

已经发生但尚未在财务报表中记录的收入或费用的累积。

A method of accounting that recognizes income and expenses when they are incurred, regardless of when cash transactions occur.

一种会计方法，在发生收入和费用时进行确认，而不考虑现金交易何时发生。

单词用法

accrual basis

权责发生制；应计基础

accrual accounting

权责发生制

同义词

accumulation

积累

The accrual of interest on the loan increased the total amount owed.

贷款的利息积累增加了总欠款。

accruing

产生

The accumulation of expenses over time can lead to financial strain.

费用的逐渐积累可能导致财务压力。

amassment

聚集

The accruing benefits of the investment became apparent after a few years.

投资产生的收益在几年后变得明显。

collection

收集

The collection of unpaid invoices resulted in significant losses for the company.

未支付发票的收集给公司造成了重大损失。

反义词

cash basis

现金基础

Under the cash basis of accounting, revenues and expenses are recorded when cash is exchanged.

在现金基础会计下，收入和费用在现金交换时记录。

deferral

延期

Deferral of revenue means that the income is recognized at a later date than when it was earned.

收入的延期意味着收入在赚取后会在更晚的日期确认。

例句

1.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。

2.Let us now understand the cash vs accrual method of accounting comparison with the help of a suitable example.

下面我们结合适当的例子来了解收付实现制和权责发生制的区别。

3.Voluntary contributions recorded on the accrual basis under certain conditions.

在某些条件下按权责发生制记录自愿捐款。

4.This next stage will be less spectacular, thanks to accrual accounting, in which loan losses are realised gradually and offset by reserves.

下一个时期可能并不会很惊人了，因为权责发生制，这可以使贷款损失被逐渐认清而且会被用储蓄来抵消掉。

5.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。

6.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。

7.The accrual 应计 method allows businesses to match income and expenses in the same period.

使用应计方法可以让企业在同一时期匹配收入和支出。

8.During the audit, the accountant reviewed the accrual 应计 entries for accuracy.

在审计过程中，会计师检查了应计条目的准确性。

9.The company uses the accrual 应计 basis of accounting to record revenues when earned.

公司使用应计会计基础在收入赚取时记录收入。

10.The financial report included a section on accrual 应计 accounting practices.

财务报告中包含了关于应计会计实践的部分。

11.At the end of the month, we need to calculate the accrual 应计 for unpaid invoices.

在月底，我们需要计算未支付发票的应计。

作文

In the world of finance and accounting, the term accrual refers to the recognition of revenue and expenses when they are incurred, regardless of when cash is exchanged. This principle is fundamental to the accrual basis of accounting, which provides a more accurate picture of a company's financial health than cash basis accounting. By understanding accrual accounting, businesses can better manage their finances and make informed decisions.One of the key advantages of accrual accounting is that it allows companies to match income with the expenses incurred to generate that income. For instance, if a company provides services in December but does not receive payment until January, under accrual accounting, the revenue would still be recognized in December. This matching principle ensures that financial statements reflect the true performance of the business over a specific period.Moreover, accrual accounting is essential for businesses that deal with long-term contracts or projects. For example, a construction company working on a project that spans several months will recognize revenue and expenses based on the progress of the project rather than when payments are received. This approach provides stakeholders with a clearer view of the company's ongoing operations and profitability.Despite its benefits, accrual accounting can also introduce complexity. Companies must maintain accurate records of receivables and payables, which requires robust accounting systems and practices. Additionally, businesses must estimate certain figures, such as bad debts or warranty costs, which can lead to discrepancies if not managed correctly.Another important aspect of accrual accounting is the impact on cash flow. While accrual accounting provides a more comprehensive view of a company's financial performance, it can sometimes obscure the actual cash position of the business. For instance, a company may report strong profits due to accrued revenues but may still face cash flow challenges if those revenues are not collected promptly. Therefore, it is crucial for businesses to monitor both their accrual accounting records and their cash flow to ensure long-term sustainability.In conclusion, the concept of accrual is vital for any business aiming to achieve financial transparency and accuracy. By recognizing revenues and expenses when they occur rather than when cash changes hands, companies can provide a clearer picture of their financial performance. However, it is also essential to balance accrual accounting with cash flow management to ensure that the business remains solvent and can meet its obligations. Understanding and implementing accrual accounting principles can ultimately lead to better decision-making and improved financial outcomes for businesses of all sizes.

在金融和会计的世界中，术语accrual指的是在发生时确认收入和费用，而不管现金何时交换。这一原则是权责发生制会计的基础，它比现金基础会计提供了公司财务健康状况的更准确的图景。通过理解accrual会计，企业可以更好地管理其财务并做出明智的决策。accrual会计的一个主要优点是它允许公司将收入与产生该收入所需的费用相匹配。例如，如果一家公司在十二月提供服务，但直到一月才收到付款，根据accrual会计，收入仍将在十二月确认。这一匹配原则确保财务报表反映出公司在特定期间内的真实表现。此外，accrual会计对于处理长期合同或项目的企业至关重要。例如，一家建筑公司在一个跨越几个月的项目上工作，将根据项目的进展而非收到的付款来确认收入和费用。这种方法为利益相关者提供了公司持续运营和盈利能力的更清晰视图。尽管有其优势，accrual会计也可能带来复杂性。公司必须维护应收账款和应付账款的准确记录，这需要强大的会计系统和实践。此外，企业必须估计某些数字，例如坏账或保修成本，如果管理不当，可能会导致差异。accrual会计的另一个重要方面是对现金流的影响。虽然accrual会计提供了公司财务表现的更全面视图，但有时可能会掩盖企业的实际现金状况。例如，一家公司可能由于应计收入而报告强劲的利润，但如果这些收入没有及时收回，仍可能面临现金流挑战。因此，企业必须监控其accrual会计记录和现金流，以确保长期可持续性。总之，accrual的概念对于任何希望实现财务透明和准确的企业至关重要。通过在发生时而非现金变动时确认收入和费用，公司可以提供其财务表现的更清晰图景。然而，也必须平衡accrual会计与现金流管理，以确保企业保持偿付能力并能够履行其义务。理解和实施accrual会计原则最终可以为各类企业带来更好的决策和改善的财务结果。