应计项目的中文解释

对公司已发生但尚未支付的费用的估算数。这些估计数见于公司的损益表和资产负债表。

Accruals的英文解释

Estimates of a company's costs that have been incurred but have not yet been paid. They appear on the profit and loss account and on the balance sheet.

• account [ə´kaunt]   vi.说明 vt.认为 n.帐目   (初中英语单词)