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- 权责发生制:指会计核算中确定本期收益和费用的方法。即凡属本期的收入,不论款项是否收到,均作为本期收入处理;不属本期的收入,即使本期收到的款项也只作为预收款项处理,而不作为本期收入。凡属本期的费用,不论款项是否支出,均作为本期费用处理;不属本期的费用,即使在本期支出,也不能列入本期费用。权责发生制原则在企业会计处理中处处可见。如本期销售出一批产品,期末款项尚未收到,但在会计处理上应把它作为本期营业收入。再如,企业提取固定资产折旧,是符合权责发生制原则的,尽管固定资产在本期尚未毁损,不必更新,但它的一部分价值已在本期消耗掉,因此要将这部分价值以折旧的形式提取出来,记入本期费用。为了贯彻权责发生制,会计制度中还专门设立了“预提费用”、“待摊费用”和“递延费用”科目,专门核算某些本期发生但尚未支出的费用和本期已支出但尚未发生的费用。权责发生制是相对于收付实现制而言的。从会计发展史上看,权责发生制也是从收付实现制发展而来的。所谓收付实现制,是指以款项是否收付作为确认本期收入和费用的标准。凡在本期收到的款项,不论其应否属于本期,均作为本期的收入。凡在本期支出的款项,不论其应否属于本期,均作为本期的费用。收付实现制核算程序比较简单,适用于商品经济发展初期业务简单、信用不发达的情况。随着商品经济发展和信用制度的产生,收付实现制不能正确计算当期收入、费用的不足越来越明显,因而,逐渐被权责发生制取代。企业采用权责发生制,不仅能正确计算出企业当期的损益,而且还能向决策者提供过去发生的关于现金收付的事项和即将支付现金的义务以及未来将要收到的现金来源的信息。 zhidao.baidu.com - by Adsion Liu
- Example sentence(s)
- 从会计发展史上看,权责发生制也是从收付实现制发展而来的。所谓收付实现制,是指以款项是否收付作为确认本期收入和费用的标准。凡在本期收到的款项,不论其应否属于本 ...
- www.xifuwa.com
by Adsion Liu - 1、由于权责发生制不问款项的收付时间而以收入和费用应否归属当期为准所以又称为应计制.其内容是:凡是当期已经实现的收入和已经发生或应当负担的费用不论款项是否收付 ...
- define.cnki.net
by Adsion Liu - 權責發生制原則,比「現金入賬法」,更能反映一個經濟個體的財務狀況。 例如,採購剛剛已經收貨,未收到發票,更加未付款清責。 按現金入賬法,倉庫多了貨物,現金又無 ... - Wiki
by Adsion Liu - Related KudoZ question
Compare [close] - Romanian
- Accounting
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- contabilitate de angajamente
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- Contabilitatea de angjamente reprezintă o bază de contabilizare a operaţiunilor economice conform căreia tranzacţiile şi alte evenimente sunt recunoscute atunci cānd apar şi nu doar cānd numerarul este īncasat sau plătit.
Elementele recunoscute ale contabilităţii de angajamente sunt activele, datoriile, activele nete (capitalurile proprii), veniturile şi cheltuielile.
Contabilitatea de angajamente se organizează pe principiul constatării drepturilor şi obligaţiilor, care să reflecte evoluţia situaţiei financiare şi patrimoniale, precum şi a excedentului sau deficitului patrimonial. Ministerul Finanţelor - by George C.
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- Contabilitatea de angajamente
Veniturile si cheltuielile trebuie recunoscute în concordanta cu fluxul real de bunuri si servicii si nu atunci când numerarul este încasat sau platit.
Cheltuielile si veniturile bugetare sunt recunoscute când documentele legale corespunzatoare sunt întocmite, de exemplu, în cazul cumpararii sau vânzarii de bunuri atunci când are loc transferul titlului de proprietate.
- Institutul European
by George C. - Pe 1 ianuarie 2005, Comisia a făcut un pas de o importanţă extremă pentru modernizarea situaţiilor sale contabile sale trecând de la contabilitatea pe bază de numerar la contabilitatea de angajamente - Comisia Europeană
by George C. - Related KudoZ question
Compare [close] - Hungarian
- 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 - Related KudoZ question
Compare [close] - Spanish
- Accounting
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- Un sistema de contabilidad que reconoce los ingresos cuando se ha adquirido el derecho a recibir el ingreso y que reconoce los gastos cuando se incurre en la obligación de soportarlos. Esto contrasta con el sistema efectivo de contabilidad que reconoce los ingresos cuando se recibe el dinero y los gastos cuando se pagan las obligaciones. economia48.com - by Kelly Bennett
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- En el Reino Unido la implantación del presupuesto y contabilidad de devengo que ha tenido lugar en la Administración central a principios del siglo XXI, se considera uno de los mayores hitos en toda la evolución de su contabilidad gubernamental. - Marcial Pons
by Kelly Bennett - LA CONTABILIDAD DE DEVENGO EN LA ADMINISTRACION LOCAL DE LA UE: UN METODO, DIVERSOS ENFOQUES - University of Zaragoza Department of Ac
by Kelly Bennett - Según lo explicado en la respuesta a la pregunta 2, el requisito para la contabilidad de devengo, no apoyada por Sincom2 al no haber sido requerido conforme al Reglamento financiero previo, entra en efecto en el 2005. - Diario Oficial de la Unión Europea
by Kelly Bennett - Related KudoZ question
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
- Example sentence(s)
- 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 - Related KudoZ question
Compare [close] - Arabic
- Accounting
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- نظام المحاسبة على اساس الاستحقاق
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- المحاسبة على اساس الاستحقاق يقصد بنظام المحاسبة على اساس الاستحقاق فى تسجيل الايرادات فى كل فترة مالية ان يعترف بالايراد عند استحقاقه لا عند تحصيله .
ويقصد باستحقاق النفقات فى كل فترة مالية ان يعترف بالتكلفة عند نشوء الالتزام او حدوث الخصم لا عند السداد Own research - by einass kandil
- Example sentence(s)
- المحاسبة على اساس الاستحقاق يقصد بنظام المحاسبة على اساس الاستحقاق فى تسجيل الايرادات فى كل فترة مالية ان يعترف بالايراد عند استحقاقه لا عند تحصيله - Wikipedia
by einass kandil - Related KudoZ question
Compare [close] Compare [close] - Danish
- Accounting
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- • Det periodiserede regnskab
– Indtægter medtages i den periode de vedrører, ikke i den periode de betales.
– Udgifter, som er afholdt for at opnå indtægterne, indregnes som omkostning i samme periode som tilhørende indtægt (eks. vareforbrug)
– Øvrige udgifter indregnes som omkostning i den periode de vedrører eksempelvis renter og administrationsomkostninger.
• Fordele
– Større sammenhæng mellem aktiviteten og resultat = bedre udtryk for virksomhedens (langsigtede) evne til at generere betalinger til omverdenen
• Ulemper
– Opgørelse er mere usikker (skøn involveret)
– Visse muligheder for manipulation (valg af indregningstidspunkt m.v.)
Aalborg Universitet - by Randi Stenstrop
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