accrual (noun)

См. также в других словарях:

• accrual — accrue ► VERB (accrues, accrued, accruing) 1) (of a benefit or sum of money) be received in regular or increasing amounts. 2) accumulate or receive (payments or benefits). DERIVATIVES accrual noun. ORIGIN Old French acreistre in …   English terms dictionary

• accrual — ac‧cru‧al [əˈkruːəl] noun [countable] an increase in an amount of money, usually over a period of time: • The airline is asking employees to allow a one year freeze on pension accruals. • the accrual of $21 million in interest * * * accrual UK US …   Financial and business terms

• accrual accounting — ➔ accounting * * * accrual accounting UK US noun [U] (also accruals accounting) ACCOUNTING ► accounting in which amounts of money are recorded at the time something is bought or sold, although payments may not yet have been made or received:… …   Financial and business terms

• accrual basis — noun a method of accounting in which each item is entered as it is earned or incurred regardless of when actual payments are received or made • Ant: ↑cash basis • Hypernyms: ↑accounting, ↑accounting system, ↑method of accounting * * * noun …   Useful english dictionary

• accrual method — UK US noun [S] ACCOUNTING ► ACCRUALS BASIS(Cf. ↑accruals basis) …   Financial and business terms

• accrual bond — noun a fixed interest bond that is issued at its face value and repaid at the end of the maturity period together with the accrued interest. Syn: zero coupon bond, capital appreciation bond …   Wiktionary

• accrual — noun /əˈkruːəl/ a) An increase; something that accumulates, especially an amount of money that periodically accumulates for a specific purpose b) a charge incurred in one accounting period that has not been paid by the end of it …   Wiktionary

• accrual — noun the act of accumulating • Syn: ↑accumulation, ↑accruement • Derivationally related forms: ↑accrue (for: ↑accruement), ↑accrue, ↑accumulate ( …   Useful english dictionary

• accrual basis — See accrual convention. American Banker Glossary In the context of accounting, practice in which expenses and income are accounted for as they are earned or incurred, whether or not they have been received or paid. Antithesis of cash basis… …   Financial and business terms

• accrual — /ə kru:əl/ noun 1. the act of noting financial transactions when they take place, and not when payment is made 2. a gradual increase by addition ♦ accrual of interest the automatic addition of interest to capital …   Dictionary of banking and finance

• accrual — I. noun Date: 1880 1. the action or process of accruing 2. something that accrues or has accrued II. adjective Date: 1917 relating to or being a method of accounting that recognizes income when earned and expenses when incurred regardless of when …   New Collegiate Dictionary