This is a bit extreme. I've worked in many industries where the word 'accrual' is kind of internal to the finance/accounting department. I'd estimate over 70% of very good functional department heads I've worked with in the past would ask for clarification too. If they were still confused after further clarification or weren't able to comeback with an answer, then there is a bigger problem potentially with their ability to own a budget/manage spend.

This is kind of like punishing someone for not knowing your preferred buzzword. I've seen dozens of times that when a new high ranking person joins, their language quickly starts to become the defacto language of the org. If they like the "headwind" "tailwind" terminology, then it becomes what people everywhere start writing in the slides and how they discuss items of risk. You shouldn't be punishing people for asking for clarification (and there certainly a whole group of people that like to ask versus sitting silently then looking it up later). Hopefully there was more too it.