Intercompany Accrual Account in Intercompany AP Invoice

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For the scenario of Transfer Order between two different Inventory Organization  belonging to different Business Unit and Legal Entity , we have setup the Supply chain Financial Orchestration Flow.

While importing the inter company payable invoice, we got the issue that Payable Accrual account is missing which was resolved by setting up 'Accrual-Organization'mapping set in Cost Accounting. The same account came as Item Expense Account in Intercompany Payable invoice.

For above scenario, in Receipt Accounting we have 'intercompany Accrual' Account hit in Receipt Accounting for Trade Receipt Accrual Event. 

Could you please clarify what is the functional difference between the above accounts i.e.