accrual
/əˈkruːəl/ (bre, ipa) · [əkrˈuəl] /əˈkruːəl/ (ame, ipa) · [əkrˈuəl] /ə-ˈkrü-əl/ (ame, mw)
accrual — 名詞
- accrualsingular
- accrualsplural
1. the process by which a sum, interest payment, or benefit slowly builds up — gett
累積；增長
金額或權益隨時間逐漸累加的過程
the process by which a sum, interest payment, or benefit slowly builds up — getting bigger month after month or year after year — until a larger total is reached.
Iris watched the accrual of interest in her savings account every month with quiet satisfaction.
Iris 每個月看著儲蓄帳戶中利息的累積，心裡有種安靜的滿足感。
the accrual of interest — typical finance collocation
The accrual of unused holiday days at the museum meant Jabari had six full weeks owed to him.
博物館未休假天數的累積，讓 Jabari 累計到了整整六週的休假可請。
the accrual of + uncountable noun (days, hours, points)
Pension benefits depend on the steady accrual of contributions across a worker's whole career.
退休金的給付金額，取決於勞工整個職涯中穩定的累積繳費。
Anong's accountant warned her that the accrual of late fees was getting out of hand.
Anong 的會計師警告她，滯納金的累積已經有點失控了。
The slow accrual of small donations eventually paid for a new well in the village.
小額捐款的逐步累積，最終為村裡蓋起了一口新井。
- accumulation
broader; works for any thing that piles up, not just money or formal benefits
- build-up
everyday register; not restricted to finance
- growth
wider; less precise about gradual addition
文法句型
the accrual of [something]
用法筆記
Typically pairs with uncountable nouns describing amounts that grow incrementally: interest, points, leave, benefits, fees, contributions. Often preceded by 'gradual', 'slow', or 'steady'.
常見錯誤
2. a specific sum, interest payment, or debt that has slowly built up across many m
累積金額
已累積、應計或待付的具體金額本身
a specific sum, interest payment, or debt that has slowly built up across many months or years and is now owed or available — the amount itself, not the building-up process.
Darius found a small accrual of unpaid wages waiting for him when he returned from sick leave.
Darius 從病假回來上班時，發現有一小筆累積的未付薪資正等著他領。
an accrual of + uncountable noun (the actual sum)
The company's accruals for unpaid taxes appeared as a single line on the year-end balance sheet.
公司的未繳稅款累積金額，在年底資產負債表上以單獨一行呈現。
accruals (plural) — typical accounting use
Yuna's bonus included a five-year accrual of profit-sharing she had forgotten about.
Yuna 的獎金裡，包含她早已忘記、長達五年的利潤分紅累積金額。
By the time Renata retired, the accrual on her pension came to nearly half a million dollars.
Renata 退休時，她退休金的累積總額已將近五十萬美元。
Eitan reviewed each accrual on the spreadsheet to make sure none had been counted twice.
Eitan 檢查試算表上的每一筆累積項目，確保沒有任何一筆被重複計算。
- accumulation
neutral; can mean either the process or the result
- balance
narrower — usually a current total at a single moment, not built-up over time
- arrears
specifically payments owed but not yet made
- withdrawal
the amount taken out, not the amount built up
文法句型
accruals + verb
an accrual of + amount
用法筆記
Distinguished from sense 1 by being a countable amount, not the process. Plural 'accruals' is the standard term in accounting reports for sums owed but not yet paid.
常見錯誤
accrual — 形容詞
- accrualpositive
- more accrualcomparative
- most accrualsuperlative
1. describing a way of keeping financial records in which income is recorded the mo
權責發生制的
依收入發生、費用發生時點記帳的會計方式
describing a way of keeping financial records in which income is recorded the moment it is earned and costs the moment they happen, whether or not any actual cash has changed hands yet.
Padma's small bakery switched to accrual accounting once her tax adviser explained the long-term benefits.
Padma 的小烘焙坊在稅務顧問說明長期好處後，改用權責發生制的會計方式。
accrual accounting — fixed term
Under the accrual basis, the firm reported December sales even though customers paid in January.
在權責發生制下，這家公司認列了十二月的銷貨，即使顧客是一月才付款。
under the accrual basis — formal contrast frame
Christopher argued that the accrual method gave investors a clearer view of the company's real performance.
Christopher 認為，權責發生制能讓投資人更清楚看見公司的真實營運表現。
Saira's first audit job involved checking that the hospital had applied accrual rules correctly.
Saira 第一份查帳工作，是檢查醫院是否正確套用了權責發生制的規定。
- cash
the contrasting accounting basis — records income only when cash arrives
文法句型
accrual + accounting/basis/method
用法筆記
Attributive only — never used after 'be' (you cannot say 'the method is accrual'). Almost always modifies a small set of accounting nouns: accounting, basis, method, principle, rule. Contrasted with 'cash' accounting, where income is recorded only when money actually arrives.