TOEIC Level 800
accrual
noun (名詞)
应计项目、权责发生
📖 详细解析与使用情境
会计术语，指在交易发生时而非收付款时记录收入或费用。
📝 实用例句
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。
✏️ 理解度确认测试
通过实战题目确认你的学习效果
Q1: Understanding the _______ method is crucial for accurate financial reporting, as it recognizes revenues and expenses when they occur, regardless of when cash is exchanged.
Q2: The company needs to make a proper _______ for its outstanding liabilities to present a true financial picture.
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