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Glossary entry

English term or phrase:

accrual accounting

Dutch translation:

transactieboekhouding

Jan 5, 2010 14:56
14 yrs ago
English term

accrual accounting

GBK English to Dutch Bus/Financial Accounting
Definition from InfoUSA - U.S. Department of State:
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.
Example sentences:
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.)
Proposed translations (Dutch)
4 +2 transactieboekhouding
Change log

Jan 5, 2010 14:07: changed "Kudoz queue" from "In queue" to "Public"

Jan 5, 2010 14:56: changed "Stage" from "Preparation" to "Submission"

Jan 8, 2010 15:54: changed "Stage" from "Submission" to "Selection"

Jan 8, 2010 16:54: changed "Stage" from "Selection" to "Completion"

Proposed translations

+2
34 mins
Selected

transactieboekhouding

Definition from ec.europa.eu:
Transactieboekhouding kan het beste worden verklaard<br />door middel van vergelijking met de meer traditionele<br />kasboekhouding.<br />• Kasbasis: verrichtingen worden pas geboekt wanneer<br />geld wordt ontvangen of uitbetaald. Er wordt<br />geen onderscheid gemaakt tussen de aankoop van<br />activa en de betaling van uitgaven — beide worden<br />als „betalingen” beschouwd.<br />• Transactiebasis: verrichtingen worden geregistreerd<br />wanneer ze zich voordoen. Een in december ontvangen<br />factuur voor een EU-project wordt geboekt in die<br />maand, ook al vindt de betaling pas het jaar daarna<br />plaats.
Example sentences:
ABAC (Accrual Based Accounting — Transactieboekhouding) maakt deel uit van het grotere project van de Commissie om het fi nancieel beheer van de EU te moderniseren. (ec.europa.eu)
De Commissie erkent dat haar diensten buitengewone inspanningen hebben geleverd om volgens een zeer ambitieus tijdschema op een transactieboekhouding over te schakelen. (Ministerie van Financiën)
Peer comment(s):
agree Henk Hofman (X) : Eens
4 hrs
Bedankt, Henk.
agree Ron Willems
3 days 33 mins
Bedankt Ron.
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4 KudoZ points awarded for this answer.
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