accrual

The act or process of accruing; accumulation.

An increase; something that accumulates, especially an amount of money that periodically accumulates for a specific purpose

累积

from the creditor's viewpoint, a receivable incurred in one fiscal year, but paid during another.

from the debtor's viewpoint, a debt incurred in one fiscal year, but paid during another.

Recruitment (of participants) to a clinical trial.