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- Accounting
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- A system of accounting in which revenues are recorded when earned and outlays are recorded when goods are received or services performed, even though the actual receipt of revenues and payment for goods or services may occur, in whole or in part, at a different time. InfoUSA - U.S. Department of State
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- Accrual accounting is considered to be the standard accounting practice for most companies, with the exception of very small operations. - Investopedia ULC by
- Accrual accounting matches revenues with expenses for a particular period and this is the basis of the matching principle. Accrual accounting demands that expenses be matched with the revenue that was generated from those expenses. - Money Instructor by
- Like cash-basis accounting, accrual accounting has its drawbacks. It does a good job of matching revenues and expenses, but it does a poor job of tracking cash. - Wiley Publishing, Inc. by
Compare [close] - German
- Accounting
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- Die Periodenrechnung erfasst sämtliche einer bestimmten Periode zugehörigen Erträge und Aufwendungen, also nicht nur die Einnahmen und Ausgaben einer Periode.
Dies bedingt im Gegensatz zur Einnahmen-/Ausgabenrechnung die Aufstellung einer Bilanz, in der die aktivischen und passivischen Rechnungsabgrenzungsposten sowie (abhängig von der nationalen Gesetzgebung) Vorauszahlungen und Rückstellungen ausgewiesen werden. Own research - by Hans G. Liepert
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- Des Weiteren stellt der Rat mit Befriedigung fest, dass die Einführung des auf der Periodenrechnung beruhenden neuen Rechnungsführungssystems abgeschlossen ist, was ein wichtiges Element der Reform zur Verbesserung der finanziellen Verwaltung der Gemeinschaftsmittel ist.
- EU / Bundesrepublik Österreich by Hans G. Liepert
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Compare [close] - Croatian
- Accounting
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- Obračunsko računovodstvo omogućuje vam da vodite svoja dugovanja i potraživanja različito od potrebnog periodičnog dodjeljivanja troškova i prihoda. U Obračunskom računovodstvu prihodi se knjiže u trenutku kad su zarađeni, a ne kad se izvrši uplata; isto tako troškovi se knjiže prema utrošku materijala ili usluga, ne u trenutku kad nastane obveza.
SAP Best Practices Baseline paket V1.600 - by Svjetlana Nevescanin
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Compare [close] - Macedonian
- Accounting
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- пресметковно сметководство
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- СМЕТКОВОДСТВЕНА ОСНОВИЦА ПРИ УТВРДУВАЊЕ НА БУЏЕТ Government of Republic of Macedonia - by GligorM
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- Основниот суд финансиските трансакции, односно признавањето на
приходите и другите приливи како и расходите и другите одливи во текот на
годината ги евидентира според пресметковно сметководство - State Audit Office by GligorM
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