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TeachMeFinance.com historic definition... Accrued dividend -- The proportion of a regular dividend not yet payable that has accumulated at a given time after the date of the payment of the preceding regular dividend is called accrued dividend. Cumulative dividends which have not been paid as they fell due are sometimes called accrued dividends, but the correct term for them is accumulated dividends ; see Cumulative dividend. About the author Mark McCracken Author: Mark McCracken is a corporate trainer and author living in Higashi Osaka, Japan. He is the author of thousands of online articles as well as the Business English textbook, "25 Business Skills in English". Copyright © 2007 by Mark McCracken, All Rights Reserved. TeachMeFinance.com is an informational website, and should not be used as a substitute for professional financial or legal advice. TeachMeFinance.com and its owner recommend consultation with a professional financial advisor prior to any investment or financial decision. Please read our disclaimer.