accrued - dospio, stečen, zarađen, obračunat, koji je nastao, nagomilan, akumuliran
accrued income - stečena primanja
accrued liabilities - dospjele obveze
accrued rights - stečena prava
accrue salary - obračunata plaća
accrued taxes - obračunati porezi
(Gačić M, Rječnik prava en-hr)


"YY Consulting, Vancouver Tax Accountant - Tax Glossary
...
Accrual - An accrual is done at the end of an accounting period (usually monthly) to record costs which have been incurred but not paid for or previously recorded, and to record revenue which has been earned but not received or previously recorded."
( http://www.yyconsulting.com/glossary.htm )


"Australian Government - Department of Finance and Deregulation - Glossary
...
Accrual - The accounting basis that brings items to account as they are earned or incurred (and not as cash received or paid) and includes them in financial statements in the related accounting period."
( http://www.finance.gov.au/Publications/annual-reports/annual... )


"Princeton University - WordNet Search
...
accrued - accumulated (periodically accumulated over time) "accrued interest"; "accrued leave""
( http://wordnetweb.princeton.edu/perl/webwn?s=accrued )

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Note added at 3 hrs (2009-01-25 20:43:04 GMT)
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Možda bi najpre bilo "akumulirani", ali bi onda bio problem kako prevesti "cumulative".