accrual
/əˈkruːəl/ (bre, ipa) · [əkrˈuəl] /əˈkruːəl/ (ame, ipa) · [əkrˈuəl] /ə-ˈkrü-əl/ (ame, mw)
accrual — noun
- accrualsingular
- accrualsplural
1. the process by which a sum, interest payment, or benefit slowly builds up — gett
the process by which a sum, interest payment, or benefit slowly builds up — getting bigger month after month or year after year — until a larger total is reached.
Iris watched the accrual of interest in her savings account every month with quiet satisfaction.
the accrual of interest — typical finance collocation
The accrual of unused holiday days at the museum meant Jabari had six full weeks owed to him.
the accrual of + uncountable noun (days, hours, points)
Pension benefits depend on the steady accrual of contributions across a worker's whole career.
Anong's accountant warned her that the accrual of late fees was getting out of hand.
The slow accrual of small donations eventually paid for a new well in the village.
- accumulation
broader; works for any thing that piles up, not just money or formal benefits
- build-up
everyday register; not restricted to finance
- growth
wider; less precise about gradual addition
文法句型
the accrual of [something]
用法筆記
Typically pairs with uncountable nouns describing amounts that grow incrementally: interest, points, leave, benefits, fees, contributions. Often preceded by 'gradual', 'slow', or 'steady'.
常見錯誤
2. a specific sum, interest payment, or debt that has slowly built up across many m
a specific sum, interest payment, or debt that has slowly built up across many months or years and is now owed or available — the amount itself, not the building-up process.
Darius found a small accrual of unpaid wages waiting for him when he returned from sick leave.
an accrual of + uncountable noun (the actual sum)
The company's accruals for unpaid taxes appeared as a single line on the year-end balance sheet.
accruals (plural) — typical accounting use
Yuna's bonus included a five-year accrual of profit-sharing she had forgotten about.
By the time Renata retired, the accrual on her pension came to nearly half a million dollars.
Eitan reviewed each accrual on the spreadsheet to make sure none had been counted twice.
- accumulation
neutral; can mean either the process or the result
- balance
narrower — usually a current total at a single moment, not built-up over time
- arrears
specifically payments owed but not yet made
- withdrawal
the amount taken out, not the amount built up
文法句型
accruals + verb
an accrual of + amount
用法筆記
Distinguished from sense 1 by being a countable amount, not the process. Plural 'accruals' is the standard term in accounting reports for sums owed but not yet paid.
常見錯誤
accrual — adjective
- accrualpositive
- more accrualcomparative
- most accrualsuperlative
1. describing a way of keeping financial records in which income is recorded the mo
describing a way of keeping financial records in which income is recorded the moment it is earned and costs the moment they happen, whether or not any actual cash has changed hands yet.
Padma's small bakery switched to accrual accounting once her tax adviser explained the long-term benefits.
accrual accounting — fixed term
Under the accrual basis, the firm reported December sales even though customers paid in January.
under the accrual basis — formal contrast frame
Christopher argued that the accrual method gave investors a clearer view of the company's real performance.
Saira's first audit job involved checking that the hospital had applied accrual rules correctly.
- cash
the contrasting accounting basis — records income only when cash arrives
文法句型
accrual + accounting/basis/method
用法筆記
Attributive only — never used after 'be' (you cannot say 'the method is accrual'). Almost always modifies a small set of accounting nouns: accounting, basis, method, principle, rule. Contrasted with 'cash' accounting, where income is recorded only when money actually arrives.