accrual
Example Sentences
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It combines returns on equity, debt-to-book value and an “accruals ratio” of operating assets to total assets.
From MarketWatch
Those are generally accrual accounting measures, which reflect the effects of actions that happened during the year, not actual cash payments.
The culprit, according to Nick Kalivas, head of factor and equity ETF strategy at Invesco, was the accounting concept of accruals.
In particular, it’s become helpful in tracking down information for journal entries, such as accruals for revenue and expenses, that are eventually tallied up on the balance sheet, ON Semiconductor’s Trent said.
The agency is trying to determine whether its accruals are overstated.
From Roget's 21st Century Thesaurus, Third Edition Copyright © 2013 by the Philip Lief Group.