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会计里面的Accrual和Provision有什么区别?

2023-05-19 15:17:56
TAG: on cc cr 会计 ccr
共6条回复
wio

accrual for XXX :待摊某某费用(费用已发生,分期摊销)

provision for XXX:预提某某费用(预计可能发生的费用或负债)

词汇解析:

accrual  畅通词汇  

英 [ə"kruːəl]      美 [ə"kruːəl]    

n. 自然增长;增长物

adj. 收益的

I want to see the money that I invest, the circumstance of accrual.

我想看我投入的钱,收益的情况。

accrual concept 权责发生概念...  

accrual basis 权责发生制

accumulation

词汇的同近义词

accumulation  畅通词汇  

英 [əˌkjuːmjə"leɪʃn]      美 [əˌkjuːmjə"leɪʃn]    

n. 积聚;累积;积聚物

Accumulation of excess fluid within the interstitial spaces.

过多的液体在体腔内积聚又称为积水。

The puzzle appears greater when one recalls the vast accumulation of material power available to the Habsburgs.

回想一下哈布斯堡家族所能积聚和掌握的大量物质力量就更令人困惑费解。

cloud123

  会计里面的Accrual和Provision区别:

  1、provision是条款、规定的意思;accruals 是权责发生制的意思。

  2、accrual for XXX:待摊某某费用(费用已发生,分期摊销)

  provision for XXX:预提某某费用(预计可能发生的费用或负债)

  3、eg: Accrual audit fee :待摊费用审计费(很多公司审计费用很高,都是分期摊销的)

   Provision for doubtful debts:计提坏账准备

阿啵呲嘚

accrual for XXX :待摊某某费用(费用已发生,分期摊销)

provision for XXX:预提某某费用(预计可能发生的费用或负债)

eg: Accrual audit fee :待摊费用审计费(很多公司审计费用很高,都是分期摊销的)

Provision for doubtful debts:计提坏账准备

个人愚见,仅供参考!

北有云溪

provision是条款、规定的意思;

accruals 是权责发生制的意思。

CarieVinne

  1. 属于负债lability

  2. 不确定: 何时发生timing , 数量多少amount. 

    so , provision = liability of uncertain timing or amount.

LuckySXyd
* 回复内容中包含的链接未经审核,可能存在风险,暂不予完整展示!

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保险业务中的风险累积(risk accumulation)是什么含义?

凡是能增加风险发生的因素都是累积方式风险的概率通过某些事情发生的概率增大了
2023-01-02 02:19:141

wealth accumulation是什么意思

wealth accumulation 财富积累不明白可以追问我,满意的话请点击【采纳】
2023-01-02 02:19:232

“积累词汇量”用英语怎么说

accumulate vocabularies
2023-01-02 02:19:312

积累的反义词是什么呢

积累反义词:消耗积累[拼音] [jī lěi] [释义] 1. [accumulation;lay up;stockpile;amass]:积聚起来的事物多年的积累2. [roll up]:逐渐聚集积累起大笔财富
2023-01-02 02:19:391

累积公差英语怎么说

accumulation那个满意回答就是个直译,词典搜的。。外国人可能用那么没水准的说法?就好像我们不说累积公差,说成是公差的总和。
2023-01-02 02:19:451

英语积累本用外语咋说?

百克膏多少钱
2023-01-02 02:19:506

我的积累用英文怎么说

Accumulation
2023-01-02 02:20:113

小小的积累 大大的胜利 英语怎么翻译?

Small accumulation, big victory.
2023-01-02 02:20:223

“公积金”英语如何说?

accumulation fund
2023-01-02 02:20:336

公积金的英文单词是什么?

Accumulation fund
2023-01-02 02:20:552

knowledge is gained by accumulation

翻译么 天才取决于它的勤奋 ,知识在于它的积累.
2023-01-02 02:21:021

求统计专业英语词汇?

Absolutedeviation,绝对离差Absolutenumber,绝对数Absoluteresiduals,绝对残差Accelerationarray,加速度立体阵Accelerationinanarbitrarydirection,任意方向上的加速度Accelerationnormal,法向加速度Accelerationspacedimension,加速度空间的维数Accelerationtangential,切向加速度Accelerationvector,加速度向量Acceptablehypothesis,可接受假设Accumulation,累积Accuracy,准确度Actualfrequency,实际频数Adaptiveestimator,自适应估计量Addition,相加Additiontheorem,加法定理Additivity,可加性Adjustedrate,调整率Adjustedvalue,校正值Admissibleerror,容许误差Aggregation,聚集性Alternativehypothesis,备择假设Amonggroups,组间Amounts,总量Analysisofcorrelation,相关分析Analysisofcovariance,协方差分析Analysisofregression,回归分析Analysisoftimeseries,时间序列分析Analysisofvariance,方差分析Angulartransformation,角转换ANOVA(analysisofvariance),方差分析ANOVAModels,方差分析模型Arcing,弧/弧旋Arcsinetransformation,反正弦变换Areaunderthecurve,曲线面积AREG,评估从一个时间点到下一个时间点回归相关时的误差ARIMA,季节和非季节性单变量模型的极大似然估计Arithmeticgridpaper,算术格纸Arithmeticmean,算术平均数Arrheniusrelation,艾恩尼斯关系Assessingfit,拟合的评估Associativelaws,结合律Asymmetricdistribution,非对称分布Asymptoticbias,渐近偏倚Asymptoticefficiency,渐近效率Asymptoticvariance,渐近方差Attributablerisk,归因危险度Attributedata,属性资料Attribution,属性Autocorrelation,自相关Autocorrelationofresiduals,残差的自相关Average,平均数Averageconfidenceintervallength,平均置信区间长度Averagegrowthrate,平均增长率Barchart,条形图Bargraph,条形图Baseperiod,基期Bayes"theorem,Bayes定理Bell-shapedcurve,钟形曲线Bernoullidistribution,伯努力分布Best-trimestimator,最好切尾估计量Bias,偏性Binarylogisticregression,二元逻辑斯蒂回归Binomialdistribution,二项分布Bisquare,双平方BivariateCorrelate,二变量相关Bivariatenormaldistribution,双变量正态分布Bivariatenormalpopulation,双变量正态总体Biweightinterval,双权区间BiweightM-estimator,双权M估计量Block,区组/配伍组BMDP(Biomedicalcomputerprograms),BMDP统计软件包Boxplots,箱线图/箱尾图Breakdownbound,崩溃界/崩溃点Canonicalcorrelation,典型相关Caption,纵标目Case-controlstudy,病例对照研究Categoricalvariable,分类变量Catenary,悬链线Cauchydistribution,柯西分布Cause-and-effectrelationship,因果关系Cell,单元Censoring,终检Centerofsymmetry,对称中心Centeringandscaling,中心化和定标Centraltendency,集中趋势Centralvalue,中心值CHAID-χ2AutomaticInteractionDetector,卡方自动交互检测Chance,机遇Chanceerror,随机误差Chancevariable,随机变量Characteristicequation,特征方程Characteristicroot,特征根Characteristicvector,特征向量Chebshevcriterionoffit,拟合的切比雪夫准则Chernofffaces,切尔诺夫脸谱图Chi-squaretest,卡方检验/χ2检验Choleskeydecomposition,乔洛斯基分解Circlechart,圆图Classinterval,组距Classmid-value,组中值Classupperlimit,组上限Classifiedvariable,分类变量Clusteranalysis,聚类分析Clustersampling,整群抽样Code,代码Codeddata,编码数据Coding,编码Coefficientofcontingency,列联系数Coefficientofdetermination,决定系数Coefficientofmultiplecorrelation,多重相关系数Coefficientofpartialcorrelation,偏相关系数Coefficientofproduction-momentcorrelation,积差相关系数Coefficientofrankcorrelation,等级相关系数Coefficientofregression,回归系数Coefficientofskewness,偏度系数Coefficientofvariation,变异系数Cohortstudy,队列研究Column,列Columneffect,列效应Columnfactor,列因素Combinationpool,合并Combinativetable,组合表Commonfactor,共性因子Commonregressioncoefficient,公共回归系数Commonvalue,共同值Commonvariance,公共方差Commonvariation,公共变异Communalityvariance,共性方差Comparability,可比性Comparisonofbathes,批比较Comparisonvalue,比较值Compartmentmodel,分部模型Compassion,伸缩Complementofanevent,补事件Completeassociation,完全正相关Completedissociation,完全不相关Completestatistics,完备统计量Completelyrandomizeddesign,完全随机化设计Compositeevent,联合事件Compositeevents,复合事件Concavity,凹性Conditionalexpectation,条件期望Conditionallikelihood,条件似然Conditionalprobability,条件概率Conditionallylinear,依条件线性Confidenceinterval,置信区间Confidencelimit,置信限Confidencelowerlimit,置信下限Confidenceupperlimit,置信上限ConfirmatoryFactorAnalysis,验证性因子分析Confirmatoryresearch,证实性实验研究Confoundingfactor,混杂因素Conjoint,联合分析Consistency,相合性Consistencycheck,一致性检验Consistentasymptoticallynormalestimate,相合渐近正态估计Consistentestimate,相合估计Constrainednonlinearregression,受约束非线性回归Constraint,约束Contaminateddistribution,污染分布ContaminatedGausssian,污染高斯分布Contaminatednormaldistribution,污染正态分布Contamination,污染Contaminationmodel,污染模型Contingencytable,列联表Contour,边界线Contributionrate,贡献率Control,对照Controlledexperiments,对照实验Conventionaldepth,常规深度Convolution,卷积Correctedfactor,校正因子Correctedmean,校正均值Correctioncoefficient,校正系数Correctness,正确性Correlationcoefficient,相关系数Correlationindex,相关指数Correspondence,对应Counting,计数Counts,计数/频数Covariance,协方差Covariant,共变CoxRegression,Cox回归Criteriaforfitting,拟合准则Criteriaofleastsquares,最小二乘准则Criticalratio,临界比Criticalregion,拒绝域Criticalvalue,临界值Cross-overdesign,交叉设计Cross-sectionanalysis,横断面分析Cross-sectionsurvey,横断面调查Crosstabs,交叉表Cross-tabulationtable,复合表Cuberoot,立方根Cumulativedistributionfunction,分布函数Cumulativeprobability,累计概率Curvature,曲率/弯曲Curvature,曲率Curvefit,曲线拟和Curvefitting,曲线拟合Curvilinearregression,曲线回归Curvilinearrelation,曲线关系Cut-and-trymethod,尝试法Cycle,周期Cyclist,周期性Dtest,D检验Dataacquisition,资料收集Databank,数据库Datacapacity,数据容量Datadeficiencies,数据缺乏Datahandling,数据处理Datamanipulation,数据处理Dataprocessing,数据处理Datareduction,数据缩减Dataset,数据集Datasources,数据来源Datatransformation,数据变换Datavalidity,数据有效性Data-in,数据输入Data-out,数据输出Deadtime,停滞期Degreeoffreedom,自由度Degreeofprecision,精密度Degreeofreliability,可靠性程度Degression,递减Densityfunction,密度函数Densityofdatapoints,数据点的密度Dependentvariable,应变量/依变量/因变量Dependentvariable,因变量Depth,深度Derivativematrix,导数矩阵Derivative-freemethods,无导数方法Design,设计Determinacy,确定性Determinant,行列式Determinant,决定因素Deviation,离差Deviationfromaverage,离均差Diagnosticplot,诊断图Dichotomousvariable,二分变量Differentialequation,微分方程Directstandardization,直接标准化法Discretevariable,离散型变量DISCRIMINANT,判断Discriminantanalysis,判别分析Discriminantcoefficient,判别系数Discriminantfunction,判别值Dispersion,散布/分散度Disproportional,不成比例的Disproportionatesub-classnumbers,不成比例次级组含量Distributionfree,分布无关性/免分布Distributionshape,分布形状Distribution-freemethod,任意分布法Distributivelaws,分配律Disturbance,随机扰动项Doseresponsecurve,剂量反应曲线Doubleblindmethod,双盲法Doubleblindtrial,双盲试验Doubleexponentialdistribution,双指数分布Doublelogarithmic,双对数Downwardrank,降秩Dual-spaceplot,对偶空间图DUD,无导数方法Duncan"snewmultiplerangemethod,新复极差法/Duncan新法Effect,实验效应Eigenvalue,特征值Eigenvector,特征向量Ellipse,椭圆Empiricaldistribution,经验分布Empiricalprobability,经验概率单位Enumerationdata,计数资料Equalsun-classnumber,相等次级组含量Equallylikely,等可能Equivariance,同变性Error,误差/错误Errorofestimate,估计误差ErrortypeI,第一类错误ErrortypeII,第二类错误Estimand,被估量Estimatederrormeansquares,估计误差均方Estimatederrorsumofsquares,估计误差平方和Euclideandistance,欧式距离Event,事件Event,事件Exceptionaldatapoint,异常数据点Expectationplane,期望平面Expectationsurface,期望曲面Expectedvalues,期望值Experiment,实验Experimentalsampling,试验抽样Experimentalunit,试验单位Explanatoryvariable,说明变量Exploratorydataanalysis,探索性数据分析ExploreSummarize,探索-摘要Exponentialcurve,指数曲线Exponentialgrowth,指数式增长EXSMOOTH,指数平滑方法Extendedfit,扩充拟合Extraparameter,附加参数Extrapolation,外推法Extremeobservation,末端观测值Extremes,极端值/极值Fdistribution,F分布Ftest,F检验Factor,因素/因子Factoranalysis,因子分析FactorAnalysis,因子分析Factorscore,因子得分Factorial,阶乘Factorialdesign,析因试验设计Falsenegative,假阴性Falsenegativeerror,假阴性错误Familyofdistributions,分布族Familyofestimators,估计量族Fanning,扇面Fatalityrate,病死率Fieldinvestigation,现场调查Fieldsurvey,现场调查Finitepopulation,有限总体Finite-sample,有限样本Firstderivative,一阶导数Firstprincipalcomponent,第一主成分Firstquartile,第一四分位数Fisherinformation,费雪信息量Fittedvalue,拟合值Fittingacurve,曲线拟合Fixedbase,定基Fluctuation,随机起伏Forecast,预测Fourfoldtable,四格表Fourth,四分点Fractionblow,左侧比率Fractionalerror,相对误差Frequency,频率Frequencypolygon,频数多边图Frontierpoint,界限点Functionrelationship,泛函关系Gammadistribution,伽玛分布Gaussincrement,高斯增量Gaussiandistribution,高斯分布/正态分布Gauss-Newtonincrement,高斯-牛顿增量Generalcensus,全面普查GENLOG(Generalizedlinermodels),广义线性模型Geometricmean,几何平均数Gini"smeandifference,基尼均差GLM(Generallinermodels),通用线性模型Goodnessoffit,拟和优度/配合度Gradientofdeterminant,行列式的梯度Graeco-Latinsquare,希腊拉丁方Grandmean,总均值Grosserrors,重大错误Gross-errorsensitivity,大错敏感度Groupaverages,分组平均Groupeddata,分组资料Guessedmean,假定平均数Half-life,半衰期HampelM-estimators,汉佩尔M估计量Happenstance,偶然事件Harmonicmean,调和均数Hazardfunction,风险均数Hazardrate,风险率Heading,标目Heavy-taileddistribution,重尾分布Hessianarray,海森立体阵Heterogeneity,不同质Heterogeneityofvariance,方差不齐Hierarchicalclassification,组内分组Hierarchicalclusteringmethod,系统聚类法High-leveragepoint,高杠杆率点HILOGLINEAR,多维列联表的层次对数线性模型Hinge,折叶点Histogram,直方图Historicalcohortstudy,历史性队列研究Holes,空洞HOMALS,多重响应分析Homogeneityofvariance,方差齐性Homogeneitytest,齐性检验HuberM-estimators,休伯M估计量Hyperbola,双曲线Hypothesistesting,假设检验Hypotheticaluniverse,假设总体Impossibleevent,不可能事件Independence,独立性Independentvariable,自变量Index,指标/指数Indirectstandardization,间接标准化法Individual,个体Inferenceband,推断带Infinitepopulation,无限总体Infinitelygreat,无穷大Infinitelysmall,无穷小Influencecurve,影响曲线Informationcapacity,信息容量Initialcondition,初始条件Initialestimate,初始估计值Initiallevel,最初水平Interaction,交互作用Interactionterms,交互作用项Intercept,截距Interpolation,内插法Interquartilerange,四分位距Intervalestimation,区间估计Intervalsofequalprobability,等概率区间Intrinsiccurvature,固有曲率Invariance,不变性Inversematrix,逆矩阵Inverseprobability,逆概率Inversesinetransformation,反正弦变换Iteration,迭代Jacobiandeterminant,雅可比行列式Jointdistributionfunction,分布函数Jointprobability,联合概率Jointprobabilitydistribution,联合概率分布Kmeansmethod,逐步聚类法Kaplan-Meier,评估事件的时间长度Kaplan-Merierchart,Kaplan-Merier图Kendall"srankcorrelation,Kendall等级相关Kinetic,动力学Kolmogorov-Smirnovetest,柯尔莫哥洛夫-斯米尔诺夫检验KruskalandWallistest,Kruskal及Wallis检验/多样本的秩和检验/H检验Kurtosis,峰度Lackoffit,失拟Ladderofpowers,幂阶梯Lag,滞后Largesample,大样本Largesampletest,大样本检验Latinsquare,拉丁方Latinsquaredesign,拉丁方设计Leakage,泄漏Leastfavorableconfiguration,最不利构形Leastfavorabledistribution,最不利分布Leastsignificantdifference,最小显著差法Leastsquaremethod,最小二乘法Least-absolute-residualsestimates,最小绝对残差估计Least-absolute-residualsfit,最小绝对残差拟合Least-absolute-residualsline,最小绝对残差线Legend,图例L-estimator,L估计量L-estimatoroflocation,位置L估计量L-estimatorofscale,尺度L估计量Level,水平Lifeexpectance,预期期望寿命Lifetable,寿命表Lifetablemethod,生命表法Light-taileddistribution,轻尾分布Likelihoodfunction,似然函数Likelihoodratio,似然比linegraph,线图Linearcorrelation,直线相关Linearequation,线性方程Linearprogramming,线性规划Linearregression,直线回归LinearRegression,线性回归Lineartrend,线性趋势Loading,载荷Locationandscaleequivariance,位置尺度同变性Locationequivariance,位置同变性Locationinvariance,位置不变性Locationscalefamily,位置尺度族Logranktest,时序检验Logarithmiccurve,对数曲线Logarithmicnormaldistribution,对数正态分布Logarithmicscale,对数尺度Logarithmictransformation,对数变换Logiccheck,逻辑检查Logisticdistribution,逻辑斯特分布Logittransformation,Logit转换LOGLINEAR,多维列联表通用模型Lognormaldistribution,对数正态分布Lostfunction,损失函数Lowcorrelation,低度相关Lowerlimit,下限Lowest-attainedvariance,最小可达方差LSD,最小显著差法的简称Lurkingvariable,潜在变量Main effect,主效应Major heading,主辞标目Marginal density function,边缘密度函数Marginal probability,边缘概率Marginal probability distribution,边缘概率分布Matched data,配对资料Matched distribution,匹配过分布Matching of distribution,分布的匹配Matching of transformation,变换的匹配Mathematical expectation,数学期望Mathematical model,数学模型Maximum L-estimator,极大极小L 估计量Maximum likelihood method,最大似然法Mean,均数Mean squares between groups,组间均方Mean squares within group,组内均方Means (Compare means),均值-均值比较Median,中位数Median effective dose,半数效量Median lethal dose,半数致死量Median polish,中位数平滑Median test,中位数检验Minimal sufficient statistic,最小充分统计量Minimum distance estimation,最小距离估计Minimum effective dose,最小有效量Minimum lethal dose,最小致死量Minimum variance estimator,最小方差估计量MINITAB,统计软件包Minor heading,宾词标目Missing data,缺失值Model specification,模型的确定Modeling Statistics ,模型统计Models for outliers,离群值模型Modifying the model,模型的修正Modulus of continuity,连续性模Morbidity,发病率Most favorable configuration,最有利构形Multidimensional Scaling (ASCAL),多维尺度/多维标度Multinomial Logistic Regression ,多项逻辑斯蒂回归Multiple comparison,多重比较Multiple correlation ,复相关Multiple covariance,多元协方差Multiple linear regression,多元线性回归Multiple response ,多重选项Multiple solutions,多解Multiplication theorem,乘法定理Multiresponse,多元响应Multi-stage sampling,多阶段抽样Multivariate T distribution,多元T分布Mutual exclusive,互不相容Mutual independence
2023-01-02 02:21:111

工资 社保 公积金 英语?

salarysocial insurancehousing fund
2023-01-02 02:21:163

历史文化积淀深厚的翻译是:什么意思

历史文化积淀深厚。英文翻译:The history and culture have a deep accumulation.重点词汇释义:积淀:sedimentary deposits; accumulation深厚:deep; profound; solid; deep-seated; profundity
2023-01-02 02:21:281