accrual

CEFRC2

/əˈkɹuːəl/

noun

Türkçe translations

Translating…

In plain English

  1. 01

    noun

    An amount that has built up over time, especially money owed.

  2. 02

    noun

    Extra detail

    An increase; something that accumulates, especially an amount of money that periodically accumulates for a specific purpose

Examples

  • The accountant recorded the accrual of interest at the end of the year.

  • Accrual accounting is a method.

At a glance

Sits at C2 on the CEFR scale

Senses
5
Parts of speech
1
Citations
2
Synonyms
3

Deep Dive

noun

Extra meanings
  1. from the creditor's viewpoint, a receivable incurred in one fiscal year, but paid during another.

  2. The act or process of accruing; accumulation.

  3. from the debtor's viewpoint, a debt incurred in one fiscal year, but paid during another.

More examples

In context
  • The accrual of interest was significant.

  • 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.

  • 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.

Quick test

Two questions on this entry. Nothing is scored.

Question 1 · Quick check

In accounting, the blank of interest is recorded in the books even before payment.

Practise this properly in the app, where the word comes back before you forget it.

Nearby

Origin

noun

From accrue + -al.