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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
- Example sentence(s)
- 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
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- Accounting
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- eredményszemléletű számvitel
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- Accrual Accounting - az Accrual-based Accounting tömörebb formája.
Accrual-based: eredményszemléletű, eredményeken alapuló
Accounting: számvitel (esetleg még könyvvitel)
Az eredményelszámolás elve azt jelenti, hogy az egyes ügyleteket és eseményeket bekövetkezésük időpontjában kell könyvelni, és nem akkor, amikor az összegek tényleges kifizetésére, illetve beszedésére sor kerül.
(The accrual-based accounting principle means that transactions and events shall be entered in the accounts when they occur and not when amounts are actually paid or recovered.)
Own research - by Ildiko Santana
- Example sentence(s)
- "ABAC – eredményszemléletű számvitel (betűszó az angol „accrual-based accounting” kifejezésből): az Európai Bizottság átfogó reformja, amelynek értelmében az EU számviteli rendszerébe bevezetik az eredményszemléletű számvitelt (lásd alább), és alaposan átalakítják az ennek alapjául szolgáló informatikai rendszert." - "Europa" Glossary by Ildiko Santana
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