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The following statistics are based on the British National Corpus, so they are representative for the British English.

Distribution of usage frequency for the most common synonyms of the noun accrual:


Definition of the noun accrual

What does accrual mean as a name of something?

noun - plural: accruals

  1. the act of accumulating

Alternative definition of the noun accrual


  1. An increase; something that accumulates, especially an amount of money that periodically accumulates for a specific purpose
  2. [accounting] a charge incurred in one accounting period that has not been paid by the end of it.


Accrual is a musical group.


Accrual of something is, in finance, the adding together of interest or different investments over a period of time. It holds specific meanings in accounting, where it can refer to accounts on a balance sheet that represent liabilities and non-cash-based assets used in accrual-based accounting. These types of accounts include, among others, accounts payable, accounts receivable, goodwill, deferred tax liability and future interest expense.

  • also known as 權責發生制原則

Phrases with Accrual

  1. Accrual bond
  2. accrual basis

Printed dictionaries and other books with definitions for Accrual

Click on a title to look inside that book (if available):

Google previewThe Reporting of Contingent Legal Liabilities: Employment Discrimination Lawsuits (2008)

Accrual is an indicator variable set equal to one if the disclosure suggests that the firm has accrued a litigation liability and is set to zero otherwise. Firms that explicitly disclose the contingency accrual or provide an aggregate accrual ...

Google previewRepublic of Slovenia: Selected Issues (2015)

Pension accrual is the difference in pension wealth due to an additional year of work. In other words, if the pension wealth from retiring next year is higher than the pension wealth from retiring today, then the positive pension accrual implies it ...

Google previewMoney Matters for Hospitality Managers (2012)

by Cathy Burgess

Eight periods amortised to the P&L 6,400 Five periods remaining on the BS 4,000 Accruals For the current liabilities an Accrual is the opposite The balance sheet.

Google previewFinancial Management


Accrual is a liability which a firm has to pay for the service received. Accruals are the spontaneous sources of finance. There are many types of accruals. For example, the employees are generally paid salary once in a month. In the intervening ...

Google previewReports of the United States Tax Court, Volume 119 (2003)

July 1, 2002 to December 31, 2002 by John T. Fee

tax accrual is the all events test.

Google previewDictionary of Health Insurance and Managed Care (2006)

by David E. Marcinko, MBA, CFP, CMP

ACCRUAL: The amount of money that is set aside to cover health insurance expenses. The accrual is the plan's best estimate of what those expenses are and (for medical ...

Google previewTort Law (2004)

by Sue Hodge

One of the problems caused by strict application of the rules relating to the date of accrual is that a claimant may not know that damage has been suffered until some time after the event. This is not a problem in the case of torts actionable per ...

Google previewSage 50 For Dummies Three e-book Bundle: Sage 50 For Dummies, Bookkeeping For Dummies and Understanding Business Accounting For Dummies (2013)

by Jane Kelly, Lita Epstein, John A. Tracy

Adding Up Accruals An accrual is an amount you know you owe for a product or service you've received, but for which you haven't yet received the invoice. An accrual occurs for items that you pay in arrears, such as telephone bills.

Google previewFundamentals of Corporate Finance, Google eBook (2012)

by Robert Parrino, David S. Kidwell, Hue Hwa Au Yong, Nigel Morkel-Kingsbury, Michael Dempsey, James Murray

# The accounting practice of recognising revenues and expenses as they are earned and incurred, and not when cash is received or paid, is called accrual accounting. statement of cash flows a financial ...

Google previewUnderstand Basic Business Finance: Flash (2011)

by Philip Ramsden

An accrual is the opposite of a prepayment. Rent for a site may be paid three months in arrears, but that doesn't mean the first two months are free! If the payment is £7,500 a quarter, then £2,500 rent should be charged to the Profit & Loss ...

Google previewFinance for Non-Financial Managers: Teach Yourself (2010)

by Roger Mason

An accrual is the opposite of a prepayment. Rent for a site may be paid three months in arrears, but that doesn't mean the first two months are free! If the payment is £7,500 a quarter, then £2,500 rent should be charged to the Profit & Loss ...

Google previewFinancial Intelligence for HR Professionals (2008)

What You Really Need to Know about the Numbers by Karen Berman, Joe Knight, John Case

An accrual is the portion of a given revenue or expense item that is recorded for a particular time span. Product development costs, for instance, are likely to be spread out over several accounting periods, and so a portion of the total cost will ...

Google previewDictionary of Financial Risk Management (1999)

by Gary L. Gastineau, Mark P. Kritzman

Accrual Swap (2).

Google previewThe Entrepreneur's Dictionary of Business and Financial Terms (2013)

by Khwaja Masoom

Accrual Bond increase in Cash (if the service or sale was for cash), an increase in Accounts Receivable (if the service was performed on credit), or a decrease in Unearned Revenues (if the service was performed after the customer had paid in ...

Google previewCRC Dictionary of Agricultural Sciences (2001)

by Robert Alan Lewis

accretion accumulator organism accretion, la: accumulation, accrual, or buildup. Ib: continuous or discontinuous growth (increase in size) by extemal accumulation of material. Ib: infrequently used in reference to organic growth: growth and ...

Google previewCraftsman's Illustrated Dictionary of Construction Terms (1994)

by James T. Frane

Also called accrual basis accounting. accrual basis -see accrual accounting. accrue - 1) increase; 2) to accumulate or be added periodically; 3) to ...

Google previewA Dictionary of Business and Management (2016)

by Jonathan Law

accrual (accrued charge; accrued expense; accrued liability) An estimate in the accounts of a business of a ...

Google previewA Dictionary of Accounting (2010)

by Jonathan Law

1 accrual account reconciliation 1. A procedure for confirming that the *balance in a chequebook matches the corresponding *bank statement. This is normally done by preparing a *bank reconciliation statement. 2. A procedure for confirming ...

Google previewInsurance Demystified - Reading Beyond The Lexicon (2005)

by Kailash Chandra Mishra

Accrual Rate of Pension: The rate at which pension benefits build up as pensionable service increases in a defined benefit scheme ignoring salary increases etc.



Accrual Basis-The method of keeping accounts which shows all expenses incurred and income earned for a given period of time, even though such expenses and income may not actually have been paid or received in cash during the same ...

Online dictionaries and encyclopedias with entries for Accrual

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Photos about Accrual

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Small photo of Paper with sign Accrual and a pen. Business concept.Small photo of Accrual Method words highlighted on the white backgroundSmall photo of accrual duty - the word was printed on a metal bar. the metal bar was placed on several banknotesSmall photo of Memo note on notebook, accrualSmall photo of ACCRUAL hand writing chalk text on black chalkboardSmall photo of White note book with text ADJUSTMENT OF ACCRUAL AND PREPAYMENT isolated on white backgroundSmall photo of Business Term / Business Phrase on Tablet PC - Colorful Rainbow Colors, Cup, Notepad, Pens, Paper Clips, White surface - White Word(s) on a cyan background - Accrual Based Accounting More...

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Accrual Meaning

Video shows what accrual means. An increase; something that accumulates, especially an amount of money that periodically accumulates for a specific ...

View more videos about Accrual bond.

See also the pronunciation examples of Accrual!

Scrabble value of A1C3C3R1U1A1L1

The value of this 7-letter word is 11 points. It is included in the first and second editions of the Official Scrabble Players Dictionary.

Anagrams of ACCRUAL

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