Level800
noun (名詞)
accrual
発生額、未払金、未収金 (発生主義会計の概念)
💡 Usage & Nuance:
会計や財務報告の文脈でよく登場します。特に、発生主義会計 (accrual basis accounting) の一部として、未払費用や未収収益の概念を理解する上で重要です。
🔄 Paraphrase & Synonyms
accumulation
buildup
provision
📝 Business Examples
The accrual of interest on the savings account happens monthly.
貯蓄口座の利息の発生は毎月行われます。
Part 5 Practice Quiz
Verify your vocabulary strength for "accrual"
Understanding the _______ method is crucial for accurate financial reporting, as it recognizes revenues and expenses when they occur, regardless of when cash is exchanged.
🎉 正解 / Correct!
解説: 現金取引の時期にかかわらず、発生時に収益と費用を認識する会計方法は「発生主義 (accrual method)」です。
English: The description clearly refers to the 'accrual' method of accounting, where transactions are recorded when they occur, not when cash changes hands.
English: The description clearly refers to the 'accrual' method of accounting, where transactions are recorded when they occur, not when cash changes hands.
🦅
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