Word · Frequency #28515
accruals
积累；累积
accruals is the plural of accrual.
核心释义
The act or process of accruing; accumulation.
- 1.
累积的行为或过程；积累
The act or process of accruing; accumulation.
- 2.
增加；积累的东西,尤其是定期积累的金额
An increase; something that accumulates, especially an amount of money that periodically accumulates for a specific purpose
- 3.
从债权人的角度来看,在一个财政年度产生但在另一个年度支付的应收款项
from the creditor's viewpoint, a receivable incurred in one fiscal year, but paid during another.
- 4.
从债务人的角度来看,在一个财政年度产生但在另一个年度支付的债务
from the debtor's viewpoint, a debt incurred in one fiscal year, but paid during another.
- 5.
临床试验的参与者招募
Recruitment (of participants) to a clinical trial.
增加；积累额；应计项目；跨期应收/应付款项；临床试验受试者招募；累积的行为或过程；积累；增加；积累的东西,尤其是定期积累的金额
用法In use
The accrual of interest on the savings account happens every month.
用法提示：accrual 作名词，表示‘累积’的行为或过程，后接 of 短语说明积累的对象。
We need to record the accrual for the unpaid invoice before the end of the year.
用法提示：accrual 作名词，表示财务上跨期应计的款项，即已发生但尚未支付的费用。
The company reported a large accrual of expenses in the last quarter.
用法提示：accrual 作名词，表示累积的金额，常与 of 连用说明累积的项目。
the accrual of sth
用作抽象名词，表示“……的累积”；若需说明累积的对象，用 of 引出。
The accrual of interest on the savings account is automatic.
储蓄账户利息的累积是自动的。
on an accrual basis
会计术语，与现金收付制（cash basis）相对。
相关词与表达Connections
搭配Collocations
- accrual accounting
- 权责发生制会计
- Accrual accounting records revenue when it is earned, not when cash is received.权责发生制会计在收入赚得时入账，而不是在收到现金时入账。
- accrual of interest
- 利息的累积
- The accrual of interest makes the loan balance grow each month.利息的累积使贷款余额每月增长。
- accrual rate
- 应计比率
- The pension scheme offers an accrual rate of 2.5% per year.该养老金计划每年提供2.5%的应计比率。
- patient accrual
- 患者招募
- Patient accrual for the clinical trial has met its target.该临床试验的患者招募已达到目标。
- leave accrual
学习提示Learner notes
记忆技巧Memory Tip
把 accrual 拆成 a + crew + al 记：一队（crew）人不断加入，队伍越聚越多，就是“累积”。
语境与语域Context & Register
语域：formal 常见场景：会计与财务、法律与合同、临床试验 accrual 多用于正式或专业书面语，尤其在会计和财务报告、法律文件以及临床试验招募中；日常口语比较少见。
语法说明Grammar Note
作“累积过程”解时不可数；作“累计金额、应计项目”解时可数。
发音与拼写Pronunciation & Spelling
这些词与 accrual /əˈkruːəl/ 的读音相近，重音后的元音和尾音都匹配：dual、cruel、fuel、gruel、jewel、renewal 都以 /uːəl/ 或 /juːəl/ 结尾。注意拼写相似的 actual /ˈæktʃuəl/、annual /ˈænjuəl/、casual /ˈkæʒuəl/ 并不与 accrual 押韵，读音差别很大。
一起学习词形Learn the forms together
页面下方列出了常见词形变化。学习时注意它们在句子中的语法位置。
Dictionary facts from ECDICT, WIKTIONARY.