accrual

English

Etymology

From accrue +‎ -al.

Pronunciation

• IPA^(key): /əˈkɹuːəl/

• Audio (Southern England):

  (file)

Noun

accrual (plural accruals)

1. The act or process of accruing; accumulation.
   • 1984 August 11, Janice Irvine, “Secrets of Fear, Shame, and Love”, in Gay Community News, volume 12, number 5, page 9:

     The effect of her alcoholism wasn't over, of course, and our relationship continues well past her death. What did change was that the accrual of new events stopped. I didn't have to worry about her anymore. She would never drink again.

2. An increase; something that accumulates, especially an amount of money that periodically accumulates for a specific purpose
   • 1985, Medury Bhaskara Rao, Foreign Collaboration Agreements: Some Issues: an Intensive Study of Income-tax, Foreign Exchange & Other Related Problems‎^[1], page 104:

     The finding out of the source accrual or arisal of income is not material as the incidence of charge is dependent on the place of accrual or arisal of income.

3. (accounting) from the creditor's viewpoint, a charge incurred in one accounting period that has not been, but is to be, paid by the end of it.
4. (health sciences) Recruitment (of participants) to a clinical trial.

Synonyms

• (an increase): accretion, arisal
• (accounting): deferral

Antonyms

• (antonym(s) of “accounting”): deferral, prepayment

Derived terms

• accrual basis
• accrual bond
• nonaccrual

 

Translations

an increase

• Chinese:

  Mandarin: 累積 / 累积 (zh) (lěijī)

• Finnish: kertymä
• German: Zuwachs (de) m, Auflaufen n, Zugewinn m, Anfall (de) m, Anhäufung (de) f, Zugang (de) m, Anwachsen n, Entstehung (de) f, Hinzukommen n, Stau (de) m
• Italian: accumulo (it) m
• Russian: накопле́ние (ru) (nakoplénije)
• Spanish: incremento (es) m, acumulación (es) f

an accounting charge

• Chinese:

  Mandarin: 應計費用 / 应计费用 (yīngjì fèiyòng)

• Finnish: siirtovelka
• German: abgegrenzte Schulden f, Abgrenzungsposten m, Rechnungsabgrenzungsposten m, Rückstellung f
• Indonesian: akrual
• Italian: rateo (it) m
• Malay: akruan

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