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      • Accounting
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          • Term
            • accrual accounting
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          • Definition(s)
            • 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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    • Portuguese
      • Accounting
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          • Term
            • regime de competência
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          • Definition(s)
            • O regime de competência é um princípio contábil que deve ser, na prática, estendido a qualquer alteração patrimonial, independentemente de sua natureza e origem. Sob o método de competência, os efeitos financeiros das transações e eventos são reconhecidos nos períodos nos quais ocorrem, independentemente de terem sido recebidos ou pagos. Isso permite que as transações sejam registradas nos livros contábeis e sejam apresentadas nas demonstrações financeiras do período no qual os bens (ou serviços) foram entregues ou executados (ou recebidos). É apresentada assim uma associação entre as receitas e os gastos necessários para gerá-las. Own research - by Moisés Perez
          • Example sentence(s)
            • Baseado no Princípio da Competência constante dos Princípios Fundamentais de Contabilidade baixados pelo CFC - Conselho Federal de Contabilidade, o Regime Competência de tem a finalidade reconhecer na contabilidade das entidades jurídicas as receitas, os custos e as despesas no período a que competem, independente do seu recebimento (receitas) ou pagamento (custos e despesas) em moeda corrente. - COSIF - Portal de Contabilidade by Moisés Perez
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    • Hindi
      • Accounting
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          • Term
            • उपचय लेखाकरण, प्रोद्‍भवन लेखाकरण
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          • Definition(s)
            • लेखाकरण की वह प्रणाली जिसमें आय को तब दर्ज किया जाता है जब वह अर्जित हो जाती है और व्ययों को तब दर्ज किया जाता है जब वस्तुएं या सेवाएं प्राप्त हो जाती हैं, भले ही आय की वास्तविक प्राप्ति और वस्तुओं या सेवाओं के लिए किया गया भुगतान, पूर्णतः या अंशताः, किसी अलग समय पर हुआ हो। इसे आय और व्यय का उपचित या प्रोद्‍भूत होना कहते हैं। Own research - by C.M. Rawal
          • Example sentence(s)
            • अधिकतर कंपनियों के लिए उपचय लेखाकरण या प्रोद्‍भवन लेखाकरण को लेखाकरण की मानक पद्धति माना जाता है, जिसमें बहुत ही छोटे परिचालनों को अपवाद माना जाता है। - Investopedia ULC by C.M. Rawal
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