1) эк. накопленный, наросший (напр., о процентах, задолженности и т. п.)

accrued discount — накопленный дисконт*

accrued interest — накопленные [наросшие\] проценты

а) учет начисленный, понесенный (напр., о расходах)

accrued expenses — начисленные расходы

б) учет начисленный к оплате

sums paid or accrued — выплаченные или начисленные к оплате суммы

rental fees accrued for payment — начисленная к оплате арендная плата

Personal leave may be used before it is fully accrued during any one year, but should not exceed the annual maximum allowed. — Личный отпуск может быть использован до того, как он полностью начислен в течение года, но его размер не должен превышать установленный максимум.

3) эк., юр. приобретенный (о праве, которое возникает вследствие наступления какого-л. события; напр., при достижении определенного возраста, отработке определенного количества времени на предприятии, совершении определенных отчислений в пенсионных фонд и т. п.)

accrued right — приобретенное право

accrued property right — приобретенное право собственности

The Court held that contributions to Social Security are not accrued property rights and that benefits may be removed or changed by Congress.


Англо-русский экономический словарь.

Смотреть что такое "accrued" в других словарях:

  • accrued — adjective accumulated, added to, annexed, grew, increased, mounted, multiplied associated concepts: accrued debts, accrued depreciation, accrued dividends accrued income, accrued installments, accrued interest, accrued rent, accrued rights,… …   Law dictionary

  • accrued — adjective periodically accumulated over time (Freq. 1) accrued interest accrued leave • Syn: ↑accumulated • Similar to: ↑increased …   Useful english dictionary

  • Accrued — Accrue Ac*crue ([a^]k*kr[udd] ), v. i. [imp. & p. p. {Accrued}; p. pr. & vb. n. {Accruing}.] [See {Accrue}, n., and cf. {Accresce}, {Accrete}.] 1. To increase; to augment. [1913 Webster] And though power failed, her courage did accrue. Spenser.… …   The Collaborative International Dictionary of English

  • Accrued — Her. Describes a *charge in the form of a full grown tree. [< Lat. accresco = to grow] …   Dictionary of Medieval Terms and Phrases

  • accrued — adj. accumulated, amassed ac·crue || É™ kruː v. accumulate, amass, compile; increase; grow …   English contemporary dictionary

  • accrued expense — ➔ expense * * * accrued expense UK US noun [C] (also accrued charge, also accrued cost, also accrued liability, also accrual) ACCOUNTING …   Financial and business terms

  • accrued income scheme — A scheme which charges to tax that proportion of the sale price of securities within its scope (debt securities), which is equivalent to the income that has accrued on the security since the last income payment date (sections 710 and 728, Income… …   Law dictionary

  • Accrued liabilities — are liabilities which have occurred, but have not been paid or logged under accounts payable during an accounting period; in other words, obligations for goods and services provided to a company for which invoices have not yet been received.… …   Wikipedia

  • accrued cost — ➔ cost1 * * * accrued cost UK US noun [C] ACCOUNTING ► ACCRUED EXPENSE(Cf. ↑accrued expense) …   Financial and business terms

  • Accrued jurisdiction — within the context of the Australian legal system is the power held over state matters by federal courts. Accrued jurisdiction will occur when there are several cases brought to the federal court of Australia (FCA) where there are competing… …   Wikipedia

  • accrued income — ➔ income * * * accrued income UK US noun [U] ACCOUNTING ► the amount of money that a business earns in a particular period which it records in its accounts but that it does not receive in that period: »The grant will normally be reduced by the… …   Financial and business terms


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