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标题: 【CMA词汇每日一贴】Accrued [打印本页]

作者: 天堂里的猫 时间: 2013-9-4 11:25
标题: 【CMA词汇每日一贴】Accrued

Accrued ： The accumulation of income that is due but has not been received or a cost that is incurred but has not been paid by an entity during the accounting period.

应计：在会计期间，实体尚未收付的应得收入或已发生成本的累积。

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