Funola, You should know that MB , or the English , do not necessarily use the same nomenclature that we do over here.... so the use of Google for a definition which may have suffered from translation in the first place means it is not definitive.
It can be an accumulator without being a replacement for a receiver dryer...
Is his system an orifice system ?
These types of things are also put on air compressors ... for reducing the noise level .. but an accumulator could be for the purpose of isolating pulses/ vibration from a component downstream ...

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1980 240d ,

chain elongation, cam marks reference:
http://www.peachparts.com/shopforum/diesel-discussion/10414-help-i-need-check-stretch.html

http://www.peachparts.com/shopforum/diesel-discussion/305365-9-degrees-chain-stretch.html

evap fin cleaning:

http://www.peachparts.com/shopforum/diesel-discussion/156207-photo-step-step-post-showing-w123-evaporator-removal-1983-240d-1982-300td.html?highlight=evaporator

A/C thread

http://www.peachparts.com/shopforum/diesel-discussion/297462-c-recommendations-mb-vehicles.html

Good point about German/English translation in FSM. Are you saying the English FSM calls that part an accumulator?

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85 300D turbo pristine w 157k when purchased 167,870 July 2025
83 300 D turbo 297K runs great. SOLD!
83 240D 4 spd manual- parted out then junked

there are many words in the FSM that dont make sense.. e.g. in the 722.6 transmission the pan has limit spacers on the bolts to prevent overtightening and warping the pan even by the most absent minded person.

in the manual they call them sprags


so technically they are calling this part as accumulator because it is a temporary storage point for refrigerant - as in it collects refrigerant. - German is quite literal e.g. what we call a refrigerator, they call a kuhlerschrank - but if you reverse the translation kuhlershrank becomes "cold safe"

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2012 BMW X5 (Beef + Granite suspension model)

1995 E300D - The original humming machine (consumed by Flood 2017)
2000 E320 - The evolution (consumed by flood 2017)