accrued

Thân thiện

The bank statement shows the accrued interest on the savings account.

Definition

1. Adjective:
   • Periodically accumulated over time: Refers to something that has been gradually collected or increased in amount over a period, typically at regular intervals. It often describes financial items or benefits that are earned or incurred but not yet received or paid.

Usage

• The adjective accrued is used to describe a state of accumulation. It is commonly placed before a noun (e.g., ) or used after a linking verb like "is" or "are" (e.g., ). It is a formal term frequently used in accounting, finance, and human resources.

Examples

• Adjective:
  • The company's financial statement shows significant accrued expenses.
  • Employees can check their accrued vacation days on the portal.
  • The accrued revenue will be recognized in the next quarter.

Advanced Usage

• "To be accrued": Describes the state of having been accumulated.
  • Penalties for late payment will be accrued daily.
• Concept of Accrual Accounting: This is a fundamental accounting method where revenues and expenses are recorded when they are earned or incurred, not when cash is exchanged. Accrued items are central to this principle.
  • Under accrual accounting, accrued income is recorded even if the cash hasn't been received.

Variants and Related Words

• Accrue (verb): To accumulate or increase over time.
  • Interest will accrue on the loan until it is paid.
• Accrual (noun): The act or process of accruing, or an amount accrued.
  • The accrual of interest is calculated monthly.

Synonyms

• Accumulated: Gathered or collected over time.
• Accrued is more specific, implying periodic addition, while accumulated can be more general.
• Accumulated interest is similar to accrued interest.

Antonyms

• Paid: Disbursed or settled.
  • Accrued expenses are not yet paid.
• Received: Obtained or taken in.
  • Accrued revenue has not yet been received.

Related Phrases

• Accrued liabilities: Debts or obligations that a company has incurred but has not yet paid.
  • Wages payable are a common type of accrued liability.
• Accrued assets: Revenues that have been earned but for which no cash has been received.
  • Services rendered but not yet billed are considered accrued assets.

Học thuật

Adjective

1. periodically accumulated over time
   • accrued interest
   • accrued leave

Từ đồng nghĩa

• accumulated