accrual
US /əˈkruː.əl/
UK /əˈkruː.əl/
名詞
1.
應計, 累計
the accumulation or increase of something over time, especially payments or benefits
範例:
•
The accrual of interest on the savings account was significant.
儲蓄帳戶的利息累計非常可觀。
•
Vacation time accrual is a common benefit in many companies.
假期時間累計是許多公司常見的福利。
2.
權責發生制, 應計制
in accounting, the recognition of revenues and expenses when they are earned or incurred, regardless of when cash is exchanged
範例:
•
The company uses the accrual method of accounting.
該公司採用權責發生制會計方法。
•
Understanding accrual accounting is crucial for financial reporting.
理解權責發生制會計對於財務報告至關重要。