accrual

accrual的音标为[əˈkruəl] ，基本翻译为“权责发生制；入账，入账额”，速记技巧为“ac=account（账户）”、“cru=clear（清楚的）”、“al=amount（数量）”可以联想到“账户清楚入账额”。

accrual这个词来源于拉丁语，意为“应得的，应得的份额”。它的变化形式主要有复数形式accruals，过去式和过去分词形式accrued。

相关单词：

1. accrual - 增长，增加，应得的权益

2. unaccrued - 没有累积的，没有应得的

3. accruals account - 应得权益账户

4. accrual basis - 应得权益基础，权责发生制

5. accrual basis accounting - 应得权益会计，权责发生制会计

6. accrual basis taxes - 权责发生制税款

7. accrual method - 应计方法，权责发生法

8. accrual basis financial reporting - 应计基础财务报告

9. accruals statement - 应得权益报表

10. accruals tax - 应得权益税，权责发生税款。

在会计学中，accrual是一个重要的概念，它指的是在收入和费用发生时而不是在收到或支付时确认收入和费用的会计原则。这种会计方法更符合经济现实，因为它反映了经济交易的发生和完成，而不是仅仅反映付款或收款的行为。与之相关的概念还有expense（费用），它指的是企业在经营过程中发生的、会导致所有者权益减少的、与向所有者分配利润无关的经济利益总流出。这些概念在理解和使用accrual这个词时非常重要。

常用短语：

1. accrual basis accounting 权责发生制会计

2. accrual basis taxation 权责发生制税法

3. accrual of expenses 费用归属

4. accrual of revenue 收入归属

5. accrual of losses 损失归属

6. accrual of taxes 税金归属

7. accrual of costs 成本归属

双语例句：

1. We use accrual basis accounting to determine the income and expenses of the company. 我们采用权责发生制会计来确定公司的收入和费用。

2. The accrual of taxes is a crucial aspect of accounting, which ensures that the company pays the correct amount of taxes. 税金的归属是会计的一个重要方面，它确保公司缴纳正确的税款。

3. Accrual of expenses is an essential part of financial reporting, which helps us understand the company"s actual financial situation. 费用归属是财务报告的重要组成部分，它帮助我们了解公司的实际财务状况。

4. The accrual of revenue is an important aspect of business operations, which helps us understand the company"s performance and profitability. 收入归属是业务运营的一个重要方面，它帮助我们了解公司的业绩和盈利能力。

5. Accrual of losses is a key factor in financial analysis, which helps us understand the company"s financial health and future prospects. 损失归属是财务分析的关键因素，它帮助我们了解公司的财务健康状况和未来前景。

6. The accrual of costs is a crucial aspect of business planning, which helps us identify the costs and risks associated with our operations. 成本归属是业务规划的一个重要方面，它帮助我们识别与我们的运营相关的成本和风险。

7. The accrual of taxes and expenses is a fundamental principle of accounting, which ensures that the financial statements are accurate and reliable. 税金和费用的归属是会计的基本原则，它确保财务报表的准确性和可靠性。

英文小作文：

The concept of accrual plays a vital role in accounting, which is essential for businesses to understand their financial performance and cash flow. Accrual refers to the recognition of income and expenses based on their economic reality rather than their legal or contractual payment obligations. This approach ensures that all income and expenses are properly recorded and reported, providing a more accurate reflection of a company"s financial position and performance.

Accounting using accrual basis is a fundamental aspect of financial reporting, which helps us understand the true financial health of a company and its future prospects. By using this approach, businesses can accurately assess their cash requirements, identify potential risks and opportunities, and make informed decisions for effective resource allocation and strategic planning. Therefore, it is crucial for businesses to understand the concept of accrual and its implications on their financial performance and decision-making process.