| 释义 |
accrual|əˈkruːəl|
[f. accrue v. + -al1.]
a. Accruement; spec. in Law, = accretion 8 b. Also in Book-keeping (see quot. 1949).
1880Muirhead Gaius 447 Adcretio, accretion or accrual. 1883Addison Contracts (ed. 8) ii. ii. 430 The subject-matter of the bailment was lost in the lifetime of the devisor, and has not been in the possession of the bailee since the accrual of the title of the devisee. 1913Rep. N.Y. & Hudson R. Railroad Co. 11 The amount of taxes on railroad property..was {pstlg}462,550.00 larger than the accruals in 1912. 1929C. I. Lewis Mind & World-Order vi. 194, I can safely predict the accrual of something the particular nature of which I cannot now determine. 1949Northcott & Forsyth Pract. Book-Keeping vii. 105 An accrual [is]..the proportionate part of a liability that will not fall due for payment until after the Balance Sheet date.
b. attrib., as accrual basis (see quot. 1960).
1934in Webster. 1941Bangs & Hanselman Accounting for Engineers ii. ix. 135 Natural outgrowths of the fundamental characteristics of keeping business records are two bases of operation, namely, the cash basis and the accrual basis. 1960Nanassy & Selden Business Dict. 3 Accrual basis, a method of keeping the books of account by which expenses and income are charged to periods to which they are applicable, regardless of when payments for such expenses and income are made. |