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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] - Italian
- Accounting
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- compatibilità per competenza
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- Contabilità per competenza: sistema moderno di contabilità che registra le operazioni quando si verificano anziché quando il contante è incassato o speso (come nella tradizionale contabilità per cassa). La contabilità per competenza
accresce la responsabilità e la trasparenza dell'informativa finanziaria nel settore pubblico e fornisce informazioni migliori per la pianificazione, la gestione e il processo decisionale Gateway to the European Union - by xlations
- Example sentence(s)
- La contabilità per competenza è più complessa, ma contiene
maggiori informazioni rispetto alla contabilità finanziaria:
consente di misurare il reddito e la sua composizione - Università di Bologna by xlations
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Compare [close] - Albanian
- Accounting
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- Parimi Akrual i Kontabilitetit
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- Parimi akrual është njëri nga parimet më fundamentale në kontabilitet. Pasurit dhe fitimet që
arrihet duhet të jenë të krahasuara me të hyrat dhe shpenzimet e periudhës, në çdo rast duke
mos u ndërlidhur me pagesat apo inkasimet. Parimi akrual ndërlidhet me ndërtesat ( riparimet
e bëra për to), shpenzimet tjera që ndërlidhen me fitimin e periudhës në pasyrën e të ardhurave
të gjitha këto duhet të njifen si shpenzime në periudhën e ndodhjes e jo në kohën e pagesës.
Parimi akrual përfshin edhe parimin e përputhjes ku të hyrat dhe fitimi në pasqyrën e të
ardhurave duhet të përputhet me shpenzimet e shkaktuara për njohjen e tyre SHOQATA E KONTABILISTËVE TË CERTIFIKUA - by Lendi
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Compare [close] - Finnish
- Accounting
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- suoriteperusteinen kirjanpito
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- Suoriteperusteinen kirjanpito
Menot ja tulot kirjataan sille päivälle, jona hyödyke on siirtynyt myyjältä ostajalle. Kirjanpidossa ovat tilikauden aikana käytössä myyntisaamisten ja ostovelkojen tilit. Taloushallintoliitto - by Merja Jauhiainen
- Example sentence(s)
- Suoriteperusteisessa kirjanpidossa meno tai tuloa kirjataan silloin, kun tavara tai palvelu vaihtaa omistajaa. Eli kirjanpidollisesti meno syntyy jo silloin, kun tavarat vastaanotetaan vaikka ne olisi ostettu velaksi. Ja vastaavasti tulo syntyy sillä hetkellä, kun tavara tai palvelu luovutetaan. - Suomen luonnonsuojeluliitto by Merja Jauhiainen
- Ammatinharjoittaja voi pitää maksuperusteista yhdenkertaista kirjanpitoa. Siinä tulo kirjataan kirjanpitoon silloin, kun se saadaan, ja meno silloin, kun se maksetaan. Ammatinharjoittaja voi pitää myös suoriteperusteista kahdenkertaista kirjanpitoa. - www.kemijarvi.fi by Merja Jauhiainen
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