accrual accounting [英]əˈkru:əl əˈkaʊntɪŋ [美]əˈkruəl əˈkaʊntɪŋ 权责[应计]发生制 [例句]This next stage will be less spectacular , thanks to accrual accounting , in which loan losses are realised gradually and offset by reserves. 下一个时期可能并不会很惊人了,因为权责发生制,这可以使贷款损失被逐渐认清而且会被用储蓄来抵消掉.
