Accrual Basis[会计] 权责发生制;应计制;权责发生制原则;应计基础
Accrual expense应付费用
interest accrual计息;应计利息
accrual period应计期间;预提期间
Accrual Bond到期一次付息债券;应记债券
Accrual demand应计制需求;权责发生制的需求
accrual discount应计贴现
accrual run应计运行
In addition,if the company’s first major stock holders are state-owned,it’s easier to operate the accrual profit.
还发现,公司的第一大股东为国有股时更容易操纵应计利润。
参考来源 - 股权集中度与盈余管理相关性实证研究——来自深市A股市场的经验证据N-COUNT（可数名词） In finance, the accrual of something such as interest or investments is the adding together of interest or different investments over a period of time. 积累 [商业]
After an employee has 25 years of service, there is no further accrual of benefits.
在一位雇员工作了25年之后，就没有更多的补助积累了。