应计收入

应计收入将不予应税的。

Accrued income will never be taxable .

应计收益（收入），应收未收收益：未收到也未到期的已获收入。

Accrued income : Income earned But neither received nor past due .

应计制营业收入确定法

Accrual method of revenue recognition

应计未收投资收入；

Accrued and receivable income from investments ;

最常见的流动负债有应付账款、短期应付票据、长期负债的当期部分、应计负债和预收收入。

Among the most common examples of current liabilities are accounts payable , short-term notes payable , the current portion of long-term debt , accrued liabilities , and unearned revenue .

应计比率：利息的应计率。用于养老金时指福利应计比率。净收入对在外股票比率；净收入对在外股票比率；净收益对现发股本比率；净收益对现发股本比率

" accrual rate : The rate at which interest is accrued . In pensions , the rate at which Benefits accrue . " ratio of net income to outstanding stock