accrual

[/əˈkruːəl/]
nounmasculinepl: accruals
acréscimo
1. The accumulation or increase of something over time, especially interest, income, or liabilities that accumulate but have not yet been paid or received
The accrual of interest on the savings account happens monthly.
O acréscimo de juros na conta poupança ocorre mensalmente.
2. In accounting, an entry made to record revenue or expenses in the period in which they are incurred, regardless of whether cash has been received or paid
The company recorded an accrual for employee bonuses at year-end.
A empresa registrou um acréscimo contábil para bônus dos funcionários no final do ano.
3. The process of accumulating or growing, particularly in financial contexts
The accrual of benefits under the pension plan continues throughout employment.
O acréscimo de benefícios sob o plano de pensão continua durante todo o período de emprego.
Accrual accounting is the standard method required for public companies in both Brazil and the USA under their respective accounting standards (CPC in Brazil and GAAP in the USA). This term is essential in business and accounting contexts and is widely understood in professional environments in both countries.
Synonyms / Sinônimos
accumulationbuildupincreasegrowth
Antonyms / Antônimos
depletiondecreasedisbursement

Regional Variations

General Brazilian
acréscimo
Most common term in business and accounting contexts
General Brazilian
provisão
Used in accounting when referring to accrued liabilities or provisions
General Brazilian
apropriação
Technical accounting term for accrual recognition
Portugal
acumulação
More commonly used in Portuguese than 'acréscimo' in technical contexts

Related Words

accrueaccruedaccruingaccrued expense

Related Idioms & Phrases

accrual basis accounting
accrued interest
accrued expenses
vacation accrual
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