Glossary entry (derived from question below)
English term or phrase:
accrual accounting
Swedish translation:
periodiserad redovisning
English term
accrual accounting
Accrual accounting is considered to be the standard accounting practice for most companies, with the exception of very small operations. (Investopedia ULC)
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)
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.)
5 +2 | periodiserad redovisning |
Bertil Andreazon
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Jan 5, 2010 14:18: changed "Kudoz queue" from "In queue" to "Public"
Jan 5, 2010 14:58: changed "Stage" from "Preparation" to "Submission"
Jan 8, 2010 15:57: changed "Stage" from "Submission" to "Selection"
Jan 8, 2010 18:54: changed "Stage" from "Selection" to "Completion"
Proposed translations
periodiserad redovisning
Does not require to be elaborated on! (Accounting principles)
Does not require to be elaborated on! (Ernst & Young)
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