accrued payment
[əˈkruːd ˈpeɪmənt]
nounpl: accrued payments
pagamento acumulado
1. A payment that has been earned or incurred but not yet paid, typically recorded as a liability or expense in accounting
The company recorded an accrued payment for employee bonuses at the end of the fiscal year.
A empresa registrou um pagamento acumulado de bônus dos funcionários no final do exercício fiscal.
2. Interest or other compensation that has accumulated over time but has not been disbursed
The accrued payment on the savings account was credited to the customer's balance.
O pagamento acumulado na conta poupança foi creditado no saldo do cliente.
3. A financial obligation that has been incurred in one accounting period but will be paid in a subsequent period
Accrued payments must be reported on the balance sheet under current liabilities.
Os pagamentos acumulados devem ser reportados no balanço patrimonial sob passivos circulantes.
This term is fundamental in both American and Brazilian accounting practices under accrual-based accounting methods. In Brazil, it's particularly important for companies subject to International Financial Reporting Standards (IFRS). The concept reflects when economic events occur rather than when cash changes hands, which is essential for accurate financial reporting in both countries.
Look up more words on Fala2Me
The free English-Portuguese dictionary with real Brazilian accents, NYC slang, conjugator and more
Open Fala2Me →