accrued account　

accrued account　应计账户　

1.see accrual accounting.2.an accounting method that measures the performance and position of a company by recognizing economic events regardless of when cash transactions occur.The general idea is that economic events are recognized by matching revenues to expenses at the time in which the transaction occurs rather than when payment is made.This method allows the current cash inflows/outflows to be combined with future expected cash inflows/outflows to give a more accurate picture of a company’s current financial condition.