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| 2.the most commonly used accounting method, which reports income when earned and expenses when incurred, as opposed to cash basis accounting, which reports income when received and expenses when paid. under the accrual method, companies do have some discretion as to when income and expenses are recognized, but there are rules governing the recognition. in addition, companies are required to make prudent estimates against revenues that are recorded but may not be received, called a bad debt expense. | ||
| accrual bond | 应记债券 | 1.又称z债券，是担保抵押债券的一个分类，通常以远远低于面值的价格出售。它以事先约定的利率计息，但利息不是直接支付给投资者，而是计入尚未偿付的本金余额。这一累积过程一直持续到债券价值接近本金，后发的债券已购回，累积债券变成持续付款的债券。此时，累积债券开始偿付本金。 2.a bond which pays no coupons, is sold at a deep discount to its face value, and matures at its face value. an accrual bond has the important advantage of being free of reinvestment risk, though the downside is that there is no opportunity to enjoy the effects of a rise in market interest rates. also, such bonds tend to be very sensitive to changes in interest rates, since there are no coupon payments to reduce the impact of interest rate changes. in addition, markets for zero-coupon bonds are relatively illiquid. under u.s. tax law, the imputed interest on a zero-coupon bond is taxable as it accrues, even though there is no cash flow. also called zero-coupon bond. |
| accrual discount | 应计贴现 | 1.低于面值购入的贴现债券，每年应将贴现收入摊入账面价值。 O= LEolZX!(此_资_料_转_贴_于_学_习_网_外语园地_金融英语]hTtP://wWw.gZu521.cOmO= LEolZX! 2.the annual addition to book value contributed by bonds purchased below. |
| accrued benefit | 应计收益 | pension benefit that an employee has earned based on his or her years of service at a company. accrued benefits are often calculated in relation to the employee‘s salary scale. |
| accrued dividend | 应计股利 | a regular dividend that is considered to be earned but not declared or payable. |
| accrued interest | 应付利息 待付利息 | 1.已发生而尚未支付的利息费用。 2.自上次利息支付后累计的债券利息。这种债券的购买者要支付市场价加累计的应计利息。被违约债券和收益债券不在此例。 3.interest that is due on a bond or other fixed income security since the last interest payment was made. this often occurs for bonds purchased on the secondary market, since bonds usually pay interest every six months, but the interest is accrued by the bondholders on a day-to-day basis. when a bond is sold, the buyer pays the seller the market price plus the accrued interest, for which the buyer will be reimbursed when the issuer pays next pays interest. accrued interest is calculated on a 30-day month/360-day year for corporate bonds and municipal bonds, and on actual-calendar-days for government bonds. income bonds and bonds in default trade without accrued interest. when calculating accrued interest on a bond that is being sold, it is conventional to consider the time period from the most recent payment up to, but not including, the date on which the bond sale is settled. 4.interest that a company owes, a current liability on the balance sheet. |
| accrued market discount | 应计市场折价 | 1.指折价发行的债券随着到期日的接近，而产生的债券价值的上升利得。 2.an increase in the market price of a discounted bond resulting from an approaching maturity date, rather than from declining interest rates. the increase occurs because the bond holder will also receive payout at par upon maturity, so the price of the bond will increase gradually as maturity approaches. |
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