accrue

• v.

• 生じる

We also emphasize that the benefit of thymectomy is delayed and accrues over several years postoperatively.(MGのopについて)

関

arise、give rise to、happen、occur、produce、raise、stem

　 　 　

WordNet

1. grow by addition; "The interest accrues"
2. come into the possession of; "The house accrued to the oldest son" (同)fall
3. after the operation; "remove postoperatively"
4. pronounce (vowels) by bringing the tongue closer to the roof of the mouth; "raise your `o"
5. raise the level or amount of something; "raise my salary"; "raise the price of bread"
6. the amount a salary is increased; "he got a 3% raise"; "he got a wage hike" (同)rise, wage hike, hike, wage increase, salary increase
7. increasing the size of a bet (as in poker); "Ill see your raise and double it"
8. put forward for consideration or discussion; "raise the question of promotions"; "bring up an unpleasant topic" (同)bring_up
9. summon into action or bring into existence, often as if by magic; "raise the specter of unemployment"; "he conjured wild birds in the air"; "call down the spirits from the mountain" (同)conjure, conjure up, invoke, evoke, stir, call down, arouse, bring_up, put forward, call forth
10. construct, build, or erect; "Raise a barn" (同)erect, rear, set_up, put_up
11. cause to puff up with a leaven; "unleavened bread" (同)leaven, prove
12. invigorate or heighten; "lift my spirits"; "lift his ego" (同)lift
13. raise from a lower to a higher position; "Raise your hands"; "Lift a load" (同)lift, elevate, get_up, bring_up
14. activate or stir up; "raise a mutiny"
15. bet more than the previous player
16. bid (ones partners suit) at a higher level
17. bring (a surface or a design) into relief and cause to project; "raised edges"
18. cause to be heard or known; express or utter; "raise a shout"; "raise a protest"; "raise a sad cry"
19. collect funds for a specific purpose; "The President raised several million dollars for his college"
20. create a disturbance, especially by making a great noise; "raise hell"; "raise the roof"; "raise Cain"
21. establish radio communications with; "They managed to raise Hanoi last night"
22. multiply (a number) by itself a specified number of times: 8 is 2 raised to the power 3
23. create or manufacture a man-made product; "We produce more cars than we can sell"; "The company has been making toys for two centuries" (同)make, create
24. fresh fruits and vegetable grown for the market (同)green goods, green groceries, garden truck
25. cause to happen, occur or exist; "This procedure produces a curious effect"; "The new law gave rise to many complaints"; "These chemicals produce a noxious vapor"; "the new President must bring about a change in the health care system" (同)bring_about, give rise
26. bring forth or yield; "The tree would not produce fruit" (同)bring forth
27. bring out for display; "The proud father produced many pictures of his baby"; "The accused brought forth a letter in court that he claims exonerates him" (同)bring forth
28. bring onto the market or release; "produce a movie"; "bring out a book"; "produce a new play" (同)bring_on, bring_out
29. grow out of, have roots in, originate in; "The increase in the national debt stems from the last war"
30. stop the flow of a liquid; "staunch the blood flow"; "stem the tide" (同)stanch, staunch, halt
31. remove the stem from; "for automatic natural language processing, the words must be stemmed"
32. the tube of a tobacco pipe
33. cause to point inward; "stem your skis"
34. chance to be or do something, without intention or causation; "I happen to have just what you need!"
35. happen, occur, or be the case in the course of events or by chance; "It happens that today is my birthday"; "These things befell" (Santayana) (同)befall, bechance
36. come to pass; "What is happening?"; "The meeting took place off without an incidence"; "Nothing occurred that seemed important" (同)hap, go_on, pass_off, occur, pass, fall_out, come_about, take_place
37. come into being; become reality; "Her dream really materialized" (同)materialize, materialise
38. result or issue; "A slight unpleasantness arose from this discussion" (同)come_up
39. rise to ones feet; "The audience got up and applauded" (同)rise, uprise, get_up, stand_up
40. originate or come into being; "a question arose" (同)come_up, bob up
41. periodically accumulated over time; "accrued interest"; "accrued leave" (同)accumulated

PrepTutorEJDIC

1. 《文》(自然の結果として)生じる,発生する;〈利子が〉つく
2. …‘を'『上げる』,持ち上げる;〈倒れた物〉‘を'起こす / …‘の'量(程度,価値など)『を上げる』 / 〈地位,名声〉‘を'『高める』;(…の地位などに)…‘を'上げる,高くする《+『名』+『to』+『名』》 / …‘を'生じさせる / …‘を'集める,調達する / 《米》…‘を'育てる,栽培する,飼う / 《おもに米》〈子共・家族〉‘を'扶養する,養育する / 〈建物・像など〉‘を'建てる / 〈気持ち・人など〉‘を'奮い立たせる / 〈疑問・異議・要求など〉‘を'提起する,持ち出す / 〈禁止・封鎖など〉‘を'解く / 〈死者〉‘を'生き返らせる / 〈パン〉‘を'ふくらませる / 『賃上げ』,『昇給』;昇給額(《英》rise)
3. [ある場所・地域などが]…‘を'『産出する』,『生産する』 / 〈商品〉‘を'『製造する』;〈作品など〉‘を'作り出す / 〈動植物が〉…‘を'『生じる』;〈子〉‘を'生む / …‘を'『取り出す』,提示する / 〈物事が〉…‘を'引き起こす,もたらす / 産出する生産する / 生産物 / 《集合的に》農産物(特に野菜と果物)
4. (草の)『茎』,(木の)『幹』 / 葉柄,花梗(かこう) / 『茎状のもの』;(杯・グラスの)『脚』,(パイプ・さじの)柄,(時計の)りゅうず / (単語の)語幹,語根 / 船首;船首材 / …‘の'茎(軸)を取り去る,へたをとる / (…から)生じる,(…に)由来する《+『from』+『名』(do『ing』)》
5. 〈流れなど〉‘を'止める / 〈風・水流など〉‘に'逆らって進む,抵抗する / 〈攻撃・反対など〉‘を'くい止める,押さえる
6. 〈でき事が〉『起こる』,発生する,生ずる / 『偶然(たまたま)…する』 / 《『happen』 『to』+『名』》〈でき事が〉…に起こる,降りかかる
7. 恐らく
8. 〈問題・事件などが〉『起こる』,現れる / (…から)生じる(result)《+『from』+『名』》 / 《古・詩》起き上がる,立ち上がる / 《英ではまれ》〈霧・煙などが〉立ちのぼる,湧きあがる

Wikipedia preview

出典(authority):フリー百科事典『ウィキペディア（Wikipedia）』「2014/06/26 22:26:48」(JST)

wiki en

[Wiki en表示]

Accounting
Financial accounting Management accounting Tax accounting
Major types of accounting Auditing Cost Forensic Financial Fund Governmental Management Social Tax
Key concepts Accounting period Accrual Constant purchasing power Economic entity Fair value Going concern Historical cost Matching principle Materiality Revenue recognition Unit of account
Selected accounts Assets Cash Cost of goods sold Depreciation / Amortization Equity Expenses Goodwill Liabilities Profit Revenue
Accounting standards Generally-accepted principles Generally-accepted auditing standards Convergence International Financial Reporting Standards International Standards on Auditing Management Accounting Principles
Financial statements Annual report Balance sheet Cash-flow Income Management discussion Notes to the financial statements
Bookkeeping Bank reconciliation Debits and credits Double-entry system FIFO and LIFO Journal Ledger / General ledger T accounts Trial balance
Auditing Financial Internal Firms Report
People and organizations Accountants Accounting organizations Luca Pacioli (1445–1517)
Development History Research Positive accounting Sarbanes–Oxley Act
Business portal

Accrual (accumulation) of something is, in finance, the adding together of interest or different investments over a period of time. It holds specific meanings in accounting, where it can refer to accounts on a balance sheet that represent liabilities and non-cash-based assets used in accrual-based accounting. These types of accounts include, among others, accounts payable, accounts receivable, goodwill, deferred tax liability and future interest expense.

For example, a company delivers a product to a customer who will pay for it 30 days later in the next fiscal year, which starts a week after the delivery. The company recognizes the proceeds as a revenue in its current income statement still for the fiscal year of the delivery, even though it will get paid in cash during the following accounting period. The proceeds are also an accrued income (asset) on the balance sheet for the delivery fiscal year, but not for the next fiscal year when cash is received.

Similarly, a salesperson, who sold the product, earned a commission at the moment of sale (or delivery). The company will recognize the commission as an expense in its current income statement, even though the salesperson will actually get paid at the end of the following week in the next accounting period. The commission is also an accrued expense (liability) on the balance sheet for the delivery period, but not for the next period when the commission (cash) is paid out to the salesperson.

Accrued expenses and accrued revenues

The term accrual also often used as an abbreviation for the terms accrued expense and accrued revenue that share the common name word, but they have the opposite economic/accounting characteristics.

• Accrued revenue: revenue is recognized before cash is received.
• Accrued expense: expense is recognized before cash is paid out.

Accrued revenue (or accrued assets) is an asset, such as unpaid proceeds from a delivery of goods or services, when such income is earned and a related revenue item is recognized, while cash is to be received in a later period, when the amount is deducted from accrued revenues.

In the rental industry, there are specialized revenue accruals for rental income which crosses month end boundaries. These are normally utilized by rental companies who charge in arrears, based on an anniversary of a contract date. For example a rental contract which began on 15 January, being invoiced on a recurring monthly basis will not generate its first invoice until 14 February. Therefore at the end of the January financial period an accrual must be raised for sixteen days' worth of the monthly charge. This may be a simple pro-rata basis (e.g. 16/31 of the monthly charge) or may be more complex if only week days are being charged or a standardized month is being used (e.g. 28 days, 30 days etc.).

Accrued expense is a liability whose timing or amount is uncertain by virtue of the fact that an invoice has not yet been received. The uncertainty of the accrued expense is not significant enough to qualify it as a provision. An example of an accrued expense is a pending obligation to pay for goods or services received from a counterpart, while cash is to be paid out in a latter accounting period when the amount is deducted from accrued expenses.

Under International Financial Reporting Standards, this difference is best summarized by IAS 37 which states:

"11 Provisions can be distinguished from other liabilities such as trade payables and accruals because there is uncertainty about the timing or amount of the future expenditure required in settlement. By contrast:

"(a) trade payables are liabilities to pay for goods or services that have been received or supplied and have been invoiced or formally agreed with the supplier; and

"(b) accruals are liabilities to pay for goods or services that have been received or supplied but have not been paid, invoiced or formally agreed with the supplier, including amounts due to employees (for example, amounts relating to accrued vacation pay). Although it is sometimes necessary to estimate the amount or timing of accruals, the uncertainty is generally much less than for provisions.

"Accruals are often reported as part of trade and other payables, whereas provisions are reported separately."

To add to the confusion, some legalistic accounting systems take a simplistic view of 'accrued revenue' and 'accrued expenses", defining each as revenue or expense that has not been formally invoiced. This is primarily due to tax considerations, since the act of issuing an invoice creates, in some countries, taxable revenue, even if the customer does not ultimately pay and the related receivable becomes uncollectable.

Accruals in payroll

In payroll, a common benefit that an employer will provide for employees is a vacation or sick accrual. This means that as time passes, an employee accumulates additional sick leave or vacation time and this time is placed into a bank. Once the time is accumulated, the employer or the employer's payroll provider will track the amount of time used for sick or vacation.

Length of service

For most employers, a time-off policy is published and followed with regard to benefit accruals. These guidelines ensure that all employees are treated fairly with regard to the distribution and use of sick and vacation time.

Within these guidelines, the rate at which the employee will accumulate the vacation or sick time is often determined by length of service (the amount of time the employee has worked for the employers).

Trial period

In many cases, these guidelines indicate there is a trial period (usually 30 to 90 days) where no time is awarded to the employee. This does not prevent an employee from calling in sick immediately after being hired, but it does mean that they will not get paid for this time off. However, it does prevent an employee, for example, scheduling a vacation for the second week of work. After this trial period, the award of time may begin or it may be retroactive, back to the date of hire.

Rollover/carry over

Some accrual policies have the ability to carry over or roll over some or all unused time that has been accrued into the next year. If the accrual policy does not have any type of rollover, any accrued time that is in the bank is usually lost at the end of the employer's calendar year.

Other uses

When referring to clinical trials, the definition of "accrual" is either the process of recruiting patients into a trial, or the number of patients in a trial.

See also

• Accrued income
• Accrued interest
• Accrued jurisdiction
• Accrued liabilities
• Revenue recognition
• Matching principle
• Accrual basis accounting
• Deferrals in accounting

References

External links

• Transition to Accrual Accounting — International Monetary Fund Technical Guidance Note
• Accrual Accounting at Investopedia.com

UpToDate Contents

全文を閲覧するには購読必要です。 To read the full text you will need to subscribe.

• 1. 顆粒球輸血 granulocyte transfusions
• 2. 候補となり得る腎移植レシピエントの評価 evaluation of the potential renal transplant recipient
• 3. Unipolar depression in adults and initial treatment: Investigational approaches
• 4. ドゥーラによる分娩時の持続的なサポート continuous labor support by a doula
• 5. 水痘帯状疱疹ウイルスを原因とする脳卒中 stroke caused by varicella zoster virus

English Journal

• Contrasts in active transport behaviour across four countries: How do they translate into public health benefits?

• Götschi T1, Tainio M2, Maizlish N3, Schwanen T4, Goodman A5, Woodcock J6.
• Preventive medicine.Prev Med.2015 May;74:42-8. doi: 10.1016/j.ypmed.2015.02.009. Epub 2015 Feb 24.
• OBJECTIVE: Countries and regions vary substantially in transport related physical activity that people gain from walking and cycling and in how this varies by age and gender. This study aims to quantify the population health impacts of differences between four settings.METHOD: The Integrated Transpo
• PMID 25724106

• Meta-Analysis of Cell-based CaRdiac stUdiEs (ACCRUE) in Patients With Acute Myocardial Infarction Based on Individual Patient Data.

• Gyöngyösi M, Wojakowski W, Lemarchand P, Lunde K, Tendera M, Bartunek J, Marban E, Assmus B, Henry TD, Traverse JH, Moyé LA, Sürder D, Corti R, Huikuri H, Miettinen J, Wöhrle J, Obradovic S, Roncalli J, Malliaras K, Pokushalov E, Romanov A, Kastrup J, Bergmann MW, Atsma DE, Diederichsen A, Edes I, Benedek I, Benedek T, Pejkov H, Nyolczas N, Pavo N, Bergler-Klein J, Pavo IJ, Sylven C, Berti S, Navarese EP, Maurer G; ACCRUE Investigators*.
• Circulation research.Circ Res.2015 Apr 10;116(8):1346-60. doi: 10.1161/CIRCRESAHA.116.304346. Epub 2015 Feb 19.
• RATIONALE: The meta-Analysis of Cell-based CaRdiac study is the first prospectively declared collaborative multinational database, including individual data of patients with ischemic heart disease treated with cell therapy.OBJECTIVE: We analyzed the safety and efficacy of intracoronary cell therapy
• PMID 25700037

• Teduglutide: A Guide to Its Use in Short Bowel Syndrome.

• McKeage K1.
• Clinical drug investigation.Clin Drug Investig.2015 Apr 10. [Epub ahead of print]
• Teduglutide (Gattex®) is a recombinant analogue of human glucagon-like peptide-2 and is indicated for the treatment of adults with short bowel syndrome (SBS) dependent on parenteral support (PS). In a pivotal, 24-week clinical trial in SBS patients, subcutaneous teduglutide 0.05 mg/kg once daily i
• PMID 25859983

• Validation of electronic health record phenotyping of bipolar disorder cases and controls.

• Castro VM1, Minnier J, Murphy SN, Kohane I, Churchill SE, Gainer V, Cai T, Hoffnagle AG, Dai Y, Block S, Weill SR, Nadal-Vicens M, Pollastri AR, Rosenquist JN, Goryachev S, Ongur D, Sklar P, Perlis RH, Smoller JW; International Cohort Collection for Bipolar Disorder Consortium.
• The American journal of psychiatry.Am J Psychiatry.2015 Apr 1;172(4):363-72. doi: 10.1176/appi.ajp.2014.14030423. Epub 2014 Dec 12.
• OBJECTIVE: The study was designed to validate use of electronic health records (EHRs) for diagnosing bipolar disorder and classifying control subjects.METHOD: EHR data were obtained from a health care system of more than 4.6 million patients spanning more than 20 years. Experienced clinicians review
• PMID 25827034

Japanese Journal

• 嗅神経芽細胞腫14症例の治療成績および本邦症例の検討

• 竹中 幸則,山本 雅司,曺 弘規,中原 晋,安井 俊道,山本 佳史,西池 季隆,猪原 秀典
• Nippon Jibiinkoka Gakkai Kaiho 117(5), 666-672, 2014
• 嗅神経芽細胞腫は嗅粘膜上皮由来の悪性腫瘍であり, 発生頻度の低さから本邦からの多数例の報告はない. 1992年から2012年までに当科において治療を行った嗅神経芽細胞腫14例, 1990年から2013年5月までに報告された本邦症例104例について, 治療法と再発形式, 予後を検討した. 当科では前頭蓋底切除を伴う手術に術後照射を加えることを基本としており, 手術施行例の4年粗生存率は89%と良好な …
• NAID 130004543644

• Dual and Triple Intercropping: Potential Benefits for Annual Green Manure Production

• Miyazawa Kae,Takeda Masae,Murakami Toshifumi,Murayama Tohru
• Plant Production Science 17(2), 194-201, 2014
• … Intercropping is an agricultural practice that aims to accrue the benefits of species diversity by growing two or more species simultaneously in the same space. …
• NAID 130004462323

• 固定オリフィス式スチームトラップによる効果的な省エネルギー保全方法

• 木村 雅喜
• 紙パ技協誌 67(10), 1155-1162, 2013
• 紙パルプ産業では，蒸気による間接加熱を行う工程が多く，熱を放出した蒸気はスチームトラップから凝縮水（以下ドレンと称する）として排出されている。スチームトラップが劣化すると，ドレンと共に排出される未使用蒸気（同伴蒸気）が増加する為，工場全体の蒸気消費量は年々増大していく傾向にある。スチームトラップからの蒸気漏洩率については使用条件，保全頻度などによって異なるが，平均ロス率が10％を超えていた例も報告 …
• NAID 130004493052

• 19世紀末演劇論における役者の表現への両義的態度 : 身体の演劇性(研究論文)

• 中筋 朋
• フランス語フランス文学研究 (99), 195-210, 2011-08-26
• … L'avenement de ce dernier a eu pour corollaire une technicite accrue du jeu de l'acteur, qui doit se mettre en condition par une gamme d'exercices physiques, psychologiques, s'ajoutant a la formation traditionnelle. …
• NAID 110008723498

Related Links

• ACCRUE (アクルー） 英会話 福島市

ACCRUEのレッスンポイント 予約制で継続しやすいレッスン 月～金12：00～20：00、土・日10：00～18：00のレッスンを、ご自身の予定に合わせて予約可能です。 昼の時間を有効活用したい主婦やシニアの方、仕事や学校帰りに受講 ...

• Accrue | Define Accrue at Dictionary.com - Dictionary.com ...

The benefits of concluding trade deals are certain and accrue in the short term. Your data is useless if you don't follow proper protocol to accrue it. The company's college program will allow workers to accrue credits for training at ...

• accrueの意味 - 英和辞書 - 英語辞書 - goo辞書

accrueとは。意味や和訳。[動]((形式))(自)1 （自然増加・添加などにより）（結果として）生じる；（徐々に）積もる；〈利子・利益が〉（…から）生じる((from ...))profits accrueing to the society from the sale of pamphletsパンフレットの販売 ...

Related Pictures

---

★リンクテーブル★

リンク元	「raise」「stem」「produce」「occur」「arise」

「raise」

　　[★]

• v.

• [SVO](人が)(物・身体の一部など)を上げる、持ち上げる。(旗を)揚げる(up)
• [SVO]

• (人が)(倒れた人・物など)を立てる、起こす。(人が)(碑・建物など)を建てる(build)。(人が)(物(の位置))を高くする。
• (風などが)(物・波など)を巻き上げる、巻き起こす
• (沈没船)を引き揚げる

• (水ぶくれ・まめ)を作る。(パン)を膨らませる、発酵させる

• (人)を(～から/～へ)昇進/出世させる(from/to)
• (名声など)を高める(improve)
• (レベル・水準など)を上げる、向上させる(improve)

• (反乱、争乱など)を起こす。(笑い・疑い・希望など)を起こさせる

Antibiotic treatment for children who present with bloody diarrhea raises special concerns.(血性の下痢を呈する子供の抗菌薬治療は特別な関心を起こさせる)(HIM.818)

• (人・心など)を奮い立たせる、元気づける
• (死者)をよみがえらせる。(霊など)を呼び出す

• [SVO](団体が)賃金・料金など)を上げる(increase)。(雨などが(水量など)を高くする
• (声など)を出す、張り上げる。(警報など)を鳴らす。
• (質問・要求など)を出す、提起する。～を話題に乗せる(bring up)

A few possibilities are raised by the details of the history.(詳細な既往歴から2，3の可能性が上げられる)(CASES.244)

The previous hospital admissions raise then possibility of infections such as methicillin-resistant Staphylococcus aureus(MRSA).(以前の入院はMRSAのような感染の可能性を上げている)(CASES.256)

Warfarin treatment raised difficulties because of the unreliability of dosing, attendance at anticoagulant clinics and blood sampling.(CASES.256)(投薬、クリニックへの通院および採血の不確実性から、ワーファリン療法は困難であった)(CASES.256)

• 生じる、上げる、上昇させる、起こす、(抗体を)産生させる

・・・・・

• n.

• 上げること。増加。賃上げ、昇給
• 高くした所/盛り上がった所。(廊下・道路などの)上り。(上の採鉱場に通ずる)坑道、堀上がり、切り上がり。

関

accrue、arise、arouse、ascending、ascent、elaborate、elevate、elevation、generate、generation、give rise to、happen、increase、make、occur、produce、production、rise、rose、stem、undergo、yield

　 　 　 　 　 　 　 　 　 　 　 　 　 　 　 　 　 　 　 　

「stem」

　　[★]

• n.

• (草木の)茎、幹、軸。(菌類の)柄。葉柄、花梗、

• vt
• vi.

• 生じる、起こる、由来する(from,in,out of)

In volvement in such disparate conditions stems from the widespread influences of GSK3 on many cellular functions.

関

accrue、arise、basilar、basilaris、borne、come from、derive、descend、give rise to、happen、occur、plant stem、produce、proximal、proximal region、raise、scanning transmission electron microscopy

　 　 　 　 　 　 　

「produce」

　　[★]

• vt.
• vi.
• n.

• 生産額。農産物、天然の産物、物産。製品。作品。結果。

Vitamin B12 deficiency may occur in strict vegetarians who eat no dairy produce.

関

accrue, arise, construct, construction, create, elaborate, elaboration, fabricate, fabrication, generate, generation, give rise to, happen, make, manufacture, occur, prepare, production, raise, stem, yield

　 　 　 　 　 　 　

「occur」

　　[★]

• v.

• 起こる、発生する、生じる

関

accrue、arise、break out、come、come about、come from、develop、development、developmental、emergence、engender、generate、generation、give rise to、*.

happen、occurrence、onset、originate、produce、raise、stem、take place、transpire

　 　 　

「arise」

　　[★]

• v.

• (過去arose-過去分詞arisen)起こる、生じる、起因する

関

accrue、attribute、be due to、break out、come、come about、come from、give rise to、happen、occur、originate、produce、raise、stem、take place、transpire