accrualn.

Brit.

/əˈkruːəl/, U.S.

/əˈkruəl/

Origin: Formed within English, by derivation. Etymons: accrue v., -al suffix¹.

Etymology: < accrue v. + -al suffix¹. Compare earlier accruement n.

a. The action or process of accrue v.; (Law) = accretion n. 5(b) (now rare); (also) an instance of this. Cf. accruement n.

ΘΚΠ

society > law > legal right > right of possession or ownership > right to succeed to title, position, or estate > succession > [noun] > descent by inheritance > that which is inherited > increase in inheritance by death of coheir

accrual1768

accruer1865

accretion1880

1768 J. T. Atkyns Rep. Cases Chancery 3 129 The plaintiff therefore certainly was entitled to his rents, from the accrual of his title.

1845 Times 4 Feb. 5/4 This deponent is advised that the said claim [to recover unpaid duties on spirits]..may..be grounded upon a constructive accrual of duties.

1880 J. Muirhead Inst. of Gaius & Rules of Ulpian Digest 447 Adcretio, accretion or accrual.

1883 C. G. Addison Treat. Law Contracts (ed. 8) ii. ii. 430 The subject-matter of the bailment was lost in the lifetime of the devisor, and has not been in the possession of the bailee since the accrual of the title of the devisee.

1929 C. I. Lewis Mind & World-order vi. 194 I can safely predict the accrual of something the particular nature of which I cannot now determine.

1984 J. McK. Sheftall in S. Proctor et al. Jews of South 71 Even before Benjamin died, both of his sons had surpassed him in their accrual of wealth.

2006 G. Buzsáki Rhythms of Brain vi. 138 A relaxation oscillator is typified by a slow accrual and fast release of energy.

b. Something that accrues or has accrued, an amount accrued; an addition or accession by natural growth; an increment.

ΘΚΠ

the world > relative properties > quantity > increase in quantity, amount, or degree > [noun] > an increase > a quantity obtained from another by increase

accrual1799

increment1864

1799 R. W. Bridgman Thes. Juridicus I. 425 Upon payment thereof, together with the accruals of the annuity, [he] decreed the injunction to be continued.

1895 Amer. State Rep. 43 203 The original loan to Livingston, with its accruals of interest, was included in a note to the said bank for the sum of $3420.

1933 Amer. Mercury May 104/1 The ‘consolidated’ statement will show the investor the total accrual to his investment.

1958 Life 23 June 35/2 Proliferating freezers and mink coats were just the accruals of old friendships.

1998 C. Craig in K. D. M. Snell Regional Novel ix. 255 It is the accruals of such memory that make resistance to modernity possible.

2. Bookkeeping. A charge relating to work done but not yet invoiced, for which provision is made at the end of a financial period; an accrued expense. Frequently in plural.

ΘΚΠ

society > trade and finance > management of money > keeping accounts > [noun] > book-keeping > specific processes

posting1682

journalizing1796

accrual1910

statementing1981

add-back1989

1910 H. M. Rowe Bookkeeping & Accountancy 169/1 For cash received from accruals collected.

1949 L. J. Northcott & C. S. Forsyth Pract. Book-keeping vii. 105 An accrual [is]..the proportionate part of a liability that will not fall due for payment until after the Balance Sheet date.

1982 Which Computer? June 87/3 Before closing off an accounting period it is essential that provision is made for accruals.

2002 E. McLaney & P. Atrill Accounting (rev. ed.) iii. 65 The amount outstanding..represents an outstanding liability at the balance sheet date and will be included under the heading ‘Accruals’ or Accrued expenses in the balance sheet.

Compounds

(Chiefly in sense 2, esp. with reference to accounting on an accrual basis; see Compounds 1b.)

C1. With first element in singular form.

a. General attributive.

ΚΠ

1912 6th Ann. Rep. Railroad Comm. Wisconsin 1911–12 I. 34 A letter is written explaining the principle of the accrual system of reporting.

1916 Proc. 7th Ann. Conf. Mayors of N.Y. 33 It is argued by some that the advantages to be derived from charging orders instead of payments are not commensurate with the labor involved in keeping such accounts. I think the experience of those who have tried the accrual method will controvert the argument.

1922 Orders & Opinions Michigan Public Utilities Comm. 536 The indicated proper accrual rate would therefore be somewhat less than 3.5%.

1940 Law & Contemp. Probl. 7 195 Virtually every country with an income tax has chosen to construct its tax base upon some form of the accrual concept.

1977 J. W. Wetzler in J. A. Pechman Comprehensive Income Taxation iv. 120 An appropriate deferral charge would probably more closely approximate accrual taxation.

1992 S. R. Eastaugh Health Econ. iii. vi. 161 Half of the large firms..changed current methods of funding from the pay-as-you-go approach..to complete accrual funding.

2010 Simple Dollar (Nexis) 4 Dec. Contributions must actually be paid in cash or other property before the close of your tax year to be deductible, whether you use the cash or accrual method.

accrual accounting n. the practice of accounting on an accrual basis.

ΘΚΠ

society > trade and finance > management of money > keeping accounts > [noun] > specific processes

allowance1528

allocation1535

writing1732

liquidating1749

set-off1766

write-back1873

whack1885

clear-up1901

virement1902

accrual accounting1915

writedown1920

accruals accounting1963

cookie jar1975

1915 Proc. 9th Ann. Conf. National Tax Assoc. 330 If the corporation has been using a system of accrual accounting, you cannot go back and translate that into a system of cash accounting.

2003 D. L. Scott Wall St. Words (ed. 3) 3 For example, using accrual accounting, sales are recorded as revenue when goods are shipped even though payment is not expected for days, weeks, or months.

accrual basis n. a basis for accounting by which income and expenditure are charged to the period to which they apply, rather than to the period in which associated payments are made.

ΚΠ

1896 38th Ann. Rep. Railroad Commissioners Maine App. 8 In order to adjust the accounts so as to bring all the fixed charges up to an accrual basis, which was impracticable to do while the road was under process of construction, there is deducted $25,162.50.

1941 J. R. Bangs & G. R. Hanselman Accounting for Engineers ii. ix. 135 Natural outgrowths of the fundamental characteristics of keeping business records are two bases of operation, namely, the cash basis and the accrual basis.

2000 Ann. Rep. & Accts. (Cable & Wireless) 46/2 The net interest paid..is recorded on an accrual basis and included within net interest in the profit and loss account.

C2. With first element in plural form.

a. General attributive.

ΚΠ

1925 Amer. Econ. Rev. 15 462 They are going contrary to the practice of accountants, no matter whether the books are kept according to the ‘receipts’ or the ‘accruals’ method.

1937 Handbk. Financial Admin. Kentucky vii. 82 As any revenue accrues, the amount is entered in the ‘Accruals’ column.

1962 A. R. Prest Public Finance in Underdeveloped Countries vi. 138 Part III..discusses the raison d'être of accounting over a twelve-monthly rather than a longer period, a cash system versus an accruals system, [etc.].

1990 R. Izhar Accounting, Costing, & Managem. i. ii. 22 The final accounts are based upon the accruals concept.

2005 Accounting Rev. 80 1115 Most discretionary accruals models use variables whose values may be affected by real earnings management.

accruals accounting n. = accrual accounting n. at Compounds 1b.

ΘΚΠ

society > trade and finance > management of money > keeping accounts > [noun] > specific processes

allowance1528

allocation1535

writing1732

liquidating1749

set-off1766

write-back1873

whack1885

clear-up1901

virement1902

accrual accounting1915

writedown1920

accruals accounting1963

cookie jar1975

1963 A. R. Prest Public Finance in Underdeveloped Countries vi. 139 The Committee accepts the traditional accounting system—annually and on a cash basis—and firmly rejects such proposals as accruals accounting.

2008 A. Johnsen in M. Ezzamel et al. Accounting in Politics ix. 145 Few of the politicians were well informed about accruals accounting.

accruals basis n. = accrual basis n. at Compounds 1b.

ΚΠ

1899 11th Ann. Rep. Statistics Railways U.S. 1898 (Interstate Commerce Comm.) Index 683 Accounting, principle of accruals basis of.

1970 Times 12 Sept. 7 If a change is proposed..from the accruals basis to the cash basis..it is virtually certain that any amount of debts outstanding at the time of the change will be taxed twice.

2000 Which? Tax Saving Guide 19/2 Both schedule A and schedule D income is taxed on an accruals basis.

This entry has been updated (OED Third Edition, December 2011; most recently modified version published online December 2021).

单词	accrual
释义	accrualn. Brit. /əˈkruːəl/, U.S. /əˈkruəl/ Origin: Formed within English, by derivation. Etymons: accrue v., -al suffix¹. Etymology: < accrue v. + -al suffix¹. Compare earlier accruement n. 1. a. The action or process of accrue v.; (Law) = accretion n. 5(b) (now rare); (also) an instance of this. Cf. accruement n. ΘΚΠ society > law > legal right > right of possession or ownership > right to succeed to title, position, or estate > succession > [noun] > descent by inheritance > that which is inherited > increase in inheritance by death of coheir accrual1768 accruer1865 accretion1880 1768 J. T. Atkyns Rep. Cases Chancery 3 129 The plaintiff therefore certainly was entitled to his rents, from the accrual of his title. 1845 Times 4 Feb. 5/4 This deponent is advised that the said claim [to recover unpaid duties on spirits]..may..be grounded upon a constructive accrual of duties. 1880 J. Muirhead Inst. of Gaius & Rules of Ulpian Digest 447 Adcretio, accretion or accrual. 1883 C. G. Addison Treat. Law Contracts (ed. 8) ii. ii. 430 The subject-matter of the bailment was lost in the lifetime of the devisor, and has not been in the possession of the bailee since the accrual of the title of the devisee. 1929 C. I. Lewis Mind & World-order vi. 194 I can safely predict the accrual of something the particular nature of which I cannot now determine. 1984 J. McK. Sheftall in S. Proctor et al. Jews of South 71 Even before Benjamin died, both of his sons had surpassed him in their accrual of wealth. 2006 G. Buzsáki Rhythms of Brain vi. 138 A relaxation oscillator is typified by a slow accrual and fast release of energy. b. Something that accrues or has accrued, an amount accrued; an addition or accession by natural growth; an increment. ΘΚΠ the world > relative properties > quantity > increase in quantity, amount, or degree > [noun] > an increase > a quantity obtained from another by increase accrual1799 increment1864 1799 R. W. Bridgman Thes. Juridicus I. 425 Upon payment thereof, together with the accruals of the annuity, [he] decreed the injunction to be continued. 1895 Amer. State Rep. 43 203 The original loan to Livingston, with its accruals of interest, was included in a note to the said bank for the sum of $3420. 1933 Amer. Mercury May 104/1 The ‘consolidated’ statement will show the investor the total accrual to his investment. 1958 Life 23 June 35/2 Proliferating freezers and mink coats were just the accruals of old friendships. 1998 C. Craig in K. D. M. Snell Regional Novel ix. 255 It is the accruals of such memory that make resistance to modernity possible. 2. Bookkeeping. A charge relating to work done but not yet invoiced, for which provision is made at the end of a financial period; an accrued expense. Frequently in plural. ΘΚΠ society > trade and finance > management of money > keeping accounts > [noun] > book-keeping > specific processes posting1682 journalizing1796 accrual1910 statementing1981 add-back1989 1910 H. M. Rowe Bookkeeping & Accountancy 169/1 For cash received from accruals collected. 1949 L. J. Northcott & C. S. Forsyth Pract. Book-keeping vii. 105 An accrual [is]..the proportionate part of a liability that will not fall due for payment until after the Balance Sheet date. 1982 Which Computer? June 87/3 Before closing off an accounting period it is essential that provision is made for accruals. 2002 E. McLaney & P. Atrill Accounting (rev. ed.) iii. 65 The amount outstanding..represents an outstanding liability at the balance sheet date and will be included under the heading ‘Accruals’ or Accrued expenses in the balance sheet. Compounds (Chiefly in sense 2, esp. with reference to accounting on an accrual basis; see Compounds 1b.) C1. With first element in singular form. a. General attributive. ΚΠ 1912 6th Ann. Rep. Railroad Comm. Wisconsin 1911–12 I. 34 A letter is written explaining the principle of the accrual system of reporting. 1916 Proc. 7th Ann. Conf. Mayors of N.Y. 33 It is argued by some that the advantages to be derived from charging orders instead of payments are not commensurate with the labor involved in keeping such accounts. I think the experience of those who have tried the accrual method will controvert the argument. 1922 Orders & Opinions Michigan Public Utilities Comm. 536 The indicated proper accrual rate would therefore be somewhat less than 3.5%. 1940 Law & Contemp. Probl. 7 195 Virtually every country with an income tax has chosen to construct its tax base upon some form of the accrual concept. 1977 J. W. Wetzler in J. A. Pechman Comprehensive Income Taxation iv. 120 An appropriate deferral charge would probably more closely approximate accrual taxation. 1992 S. R. Eastaugh Health Econ. iii. vi. 161 Half of the large firms..changed current methods of funding from the pay-as-you-go approach..to complete accrual funding. 2010 Simple Dollar (Nexis) 4 Dec. Contributions must actually be paid in cash or other property before the close of your tax year to be deductible, whether you use the cash or accrual method. b. accrual accounting n. the practice of accounting on an accrual basis. ΘΚΠ society > trade and finance > management of money > keeping accounts > [noun] > specific processes allowance1528 allocation1535 writing1732 liquidating1749 set-off1766 write-back1873 whack1885 clear-up1901 virement1902 accrual accounting1915 writedown1920 accruals accounting1963 cookie jar1975 1915 Proc. 9th Ann. Conf. National Tax Assoc. 330 If the corporation has been using a system of accrual accounting, you cannot go back and translate that into a system of cash accounting. 2003 D. L. Scott Wall St. Words (ed. 3) 3 For example, using accrual accounting, sales are recorded as revenue when goods are shipped even though payment is not expected for days, weeks, or months. accrual basis n. a basis for accounting by which income and expenditure are charged to the period to which they apply, rather than to the period in which associated payments are made. ΚΠ 1896 38th Ann. Rep. Railroad Commissioners Maine App. 8 In order to adjust the accounts so as to bring all the fixed charges up to an accrual basis, which was impracticable to do while the road was under process of construction, there is deducted $25,162.50. 1941 J. R. Bangs & G. R. Hanselman Accounting for Engineers ii. ix. 135 Natural outgrowths of the fundamental characteristics of keeping business records are two bases of operation, namely, the cash basis and the accrual basis. 2000 Ann. Rep. & Accts. (Cable & Wireless) 46/2 The net interest paid..is recorded on an accrual basis and included within net interest in the profit and loss account. C2. With first element in plural form. a. General attributive. ΚΠ 1925 Amer. Econ. Rev. 15 462 They are going contrary to the practice of accountants, no matter whether the books are kept according to the ‘receipts’ or the ‘accruals’ method. 1937 Handbk. Financial Admin. Kentucky vii. 82 As any revenue accrues, the amount is entered in the ‘Accruals’ column. 1962 A. R. Prest Public Finance in Underdeveloped Countries vi. 138 Part III..discusses the raison d'être of accounting over a twelve-monthly rather than a longer period, a cash system versus an accruals system, [etc.]. 1990 R. Izhar Accounting, Costing, & Managem. i. ii. 22 The final accounts are based upon the accruals concept. 2005 Accounting Rev. 80 1115 Most discretionary accruals models use variables whose values may be affected by real earnings management. b. accruals accounting n. = accrual accounting n. at Compounds 1b. ΘΚΠ society > trade and finance > management of money > keeping accounts > [noun] > specific processes allowance1528 allocation1535 writing1732 liquidating1749 set-off1766 write-back1873 whack1885 clear-up1901 virement1902 accrual accounting1915 writedown1920 accruals accounting1963 cookie jar1975 1963 A. R. Prest Public Finance in Underdeveloped Countries vi. 139 The Committee accepts the traditional accounting system—annually and on a cash basis—and firmly rejects such proposals as accruals accounting. 2008 A. Johnsen in M. Ezzamel et al. Accounting in Politics ix. 145 Few of the politicians were well informed about accruals accounting. accruals basis n. = accrual basis n. at Compounds 1b. ΚΠ 1899 11th Ann. Rep. Statistics Railways U.S. 1898 (Interstate Commerce Comm.) Index 683 Accounting, principle of accruals basis of. 1970 Times 12 Sept. 7 If a change is proposed..from the accruals basis to the cash basis..it is virtually certain that any amount of debts outstanding at the time of the change will be taxed twice. 2000 Which? Tax Saving Guide 19/2 Both schedule A and schedule D income is taxed on an accruals basis. This entry has been updated (OED Third Edition, December 2011; most recently modified version published online December 2021). < n.1768
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