accrual

音標發(fā)音

There is always a debate on who should use the accrual method of accounting.
什么樣的企業(yè)應該采用權責發(fā)生制核算法，通常存在爭議。
There are many methods of accounting, such as cash method of accounting, cost method of accounting, accrual method of accounting.
會計核算的方法有多種，如收付實現(xiàn)制核算法、成本核算法、權責發(fā)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.
財務報表是根據權責發(fā)生制會計準則編制的，該會計準則將非現(xiàn)金項目也計算在內，這樣做是為了最好的反映一家公司的財務健康狀況。

Via interest accrual alone, it will be fully financed within the next two decades through 2081.
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Using a defined-contribution plan, such as 401(k), is one way to achieve smooth benefit accrual.
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Analyzing our hypothetical bonus accrual, test numbers two and three give us no pause.
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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.

應計利潤
In addition,if the company’s first major stock holders are state-owned,it’s easier to operate the accrual profit.
還發(fā)現(xiàn),公司的第一大股東為國有股時更容易操縱應計利潤。
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