Accruals are accounting entries that recognize revenues or expenses when they are earned or incurred, not when cash is exchanged. They accumulate over time and are used to adjust financial statements to reflect the true economic activity of a period. The term encompasses unpaid obligations and earned income that have not yet been received or recorded.
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- You may default to saying /ˈækrjuːəlz/ or /əkruːlz/ with the wrong primary stress. Ensure the peak stress is on the second syllable: /əˈkruː.əlz/. - The /kr/ cluster should be released cleanly, not skipped; avoid turning /kr/ into a simple /k/ followed by /ruː/. - The ending /əlz/ should be light and quick, not a strong /l/ or /eɪlz/; do not add an extra syllable. See your mouth position in the final /lz/ blend. - In rapid speech, the second syllable can reduce to /kruːl/; keep the /əl/ as a light schwa-like sound to preserve the correct rhythm. - Practice with minimal pairs to distinguish /ruː/ vs /roː/ and /l/ vs /lz/ sequences.
- US: emphasize the long /uː/ in the second syllable and maintain rhoticity; ensure the /r/ is pronounced, with a rounded lip shape to support /ruː/. - UK: often non-rhotic; the /r/ may be silent before a vowel, so /əˈskrɔːlz/ features a longer open-mid back vowel; lip rounding around /ɔː/ helps accuracy. - AU: similar to UK, with slight variation in vowel length; ensure /ɔː/ has full quality and the final /lz/ is clear. IPA reminders: /əˈkruː.əlz/ (US), /əˈskrɔːlz/ (UK/AU). - General tip: keep jaw relatively relaxed, lips rounded for /uː/ then relax into a light /əl/ before the /z/ sound. - Use lip rounding on /uː/ and a quick transition to /l/ to avoid delaying the final syllable.
"The company recorded accruals to reflect unpaid expenses at year-end."
"Accruals help reconcile revenue with the period in which it was earned."
"We reviewed the accruals to ensure expenses were not overstated."
"Under accrual accounting, you recognize income when earned, not when received."
Accruals derives from the verb accrue, which comes from the Old French accrue (past participle of accroire ‘to grow, increase’) and from the Latin acumulare meaning ‘to heap up, increase.’ The English noun accrual emerged in the 16th–17th centuries in financial contexts to describe the act of accumulating or accruing amounts that are due. The term aligns with accounting language around recognizing revenues and expenses as they are earned or incurred, rather than when cash changes hands. Over time, accruals have become a standard concept in accrual accounting, differentiating from cash-based recognition. The plural form accruals typically refers to multiple instances or categories of such entries, including accrued revenues, accrued expenses, and other accrued liabilities. Contemporary usage exists in corporate accounting, finance reporting, and budgeting practices, where accurate period matching is crucial for financial statements.
💡 Etymology tip: Understanding word origins can help you remember pronunciation patterns and recognize related words in the same language family.
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💡 These words have similar meanings to "accruals" and can often be used interchangeably.
🔄 These words have opposite meanings to "accruals" and show contrast in usage.
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Words that rhyme with "accruals"
-wls sounds
Practice with these rhyming pairs to improve your pronunciation consistency:
🎵 Rhyme tip: Practicing with rhyming words helps you master similar sound patterns and improves your overall pronunciation accuracy.
Pronounce as /əˈkruː əlz/ in US, UK, and AU. The primary stress is on the second syllable: a-CCRU-als. Start with a schwa /ə/, then /ˈkruː/ (like 'crew'), followed by /əlz/ (a light schwa + /lz/). In careful speech, it sounds like ah-KROO-uhlz. IPA references: US /əˈkruː.əlz/, UK /əˈskrɔːlz/ but many speakers reduce to /əˈkruː.lz/ in fast speech. Practice by isolating the /kr/ cluster and the light /əl/ ending.
Common errors include misplacing stress (e.g., /əˈkruː.əlz/), vowel quality in the second syllable turning into /ɔː/ or /ɜː/ without reducing, and omitting the final voiced /l/ leading to /əlz/ becoming /ɪz/. Correct by ensuring the primary stress on the second syllable, keep the /ruː/ as a long vowel, and finish with a light /əlz/ rhyme. Use slow pronunciation to monitor the /kr/ blend and the final syllabic /l/.
US: /əˈkruːəlz/ with a clear /ruː/ and final /əlz/. UK: /əˈskrɔːlz/ often with a broader /ɔː/ and less pronounced /r/ in non-rhotic contexts; the /l/ can be clearer in careful speech. AU: typically /əˈskrɔːlz/ similar to UK, rhoticity varies, some speakers pronounce a light /r/ unless syllabic. The main differences are rhoticity and vowel length before the final /lz/.
The difficulty lies in the consonant cluster /kr/ following a stressed syllable and the vowel quality transition from /ruː/ to a reduced /əl/ in /əlz/. Also, non-rhotic accents may mute the /r/, altering perceived pronunciation. Practicing the sequence /ə-ˈkruː-əlz/ with clear lip rounding and a pronounced /l/ can help. IPA cues: /əˈkruː.əlz/ (US).
Is the first syllable truly unstressed in careful speech, or is there a secondary stress on /kruː/? In many accented pronunciations, the stress lands on the second syllable, but some speakers place a weak secondary emphasis on /kruː/ when careful or slow speech is needed. IPA illustrates the primary stress on the second syllable: /əˈkruː.əlz/.
🗣️ Voice search tip: These questions are optimized for voice search. Try asking your voice assistant any of these questions about "accruals"!
- Shadowing: listen to a native speaker say accruals in a financial report, then imitate with a 1-second lag, focusing on the second syllable. - Minimal pairs: practice with accruals vs accrual (singular) to highlight the plural ending; accruals vs accruals’ (possessive) for final sounds. - Rhythm: practice counting and marking the rhythm: /ə-ˈkruː-əlz/ and ensure the stress on the second syllable. - Intonation: phrase-level: allocate a slight rise on the second syllable in a question, or a fall in a declarative. - Stress: deliberately overemphasize the second syllable in practice to feel the contour, then reduce to natural speech. - Recording: record yourself saying accruals in a sentence, compare to a native speaker, and adjust the /r/ and /l/ transitions. - Typing integration: say 5 sentences with accruals per day to build automaticity. - Context practice: describe a quarterly report in which accruals are discussed to embed in meaningful context.
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