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Glossary entry

English term or phrase:

accrual accounting

Danish translation:

periodiseret regnskab

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

accrual accounting

GBK English to Danish 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 (Danish)
4 +2 periodiseret regnskab
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"

Feb 5, 2010 07:54: changed "Stage" from "Selection" to "Completion"

Proposed translations

+2
3 days 4 hrs
Selected

periodiseret regnskab

Definition from Aalborg Universitet:
• Det periodiserede regnskab<br />– Indtægter medtages i den periode de vedrører, ikke i den periode de betales.<br />– Udgifter, som er afholdt for at opnå indtægterne, indregnes som omkostning i samme periode som tilhørende indtægt (eks. vareforbrug)<br />– Øvrige udgifter indregnes som omkostning i den periode de vedrører eksempelvis renter og administrationsomkostninger.<br />• Fordele<br />– Større sammenhæng mellem aktiviteten og resultat = bedre udtryk for virksomhedens (langsigtede) evne til at generere betalinger til omverdenen<br />• Ulemper<br />– Opgørelse er mere usikker (skøn involveret)<br />– Visse muligheder for manipulation (valg af indregningstidspunkt m.v.)
Example sentences:
• Det periodiserede regnskab – Indtægter medtages i den periode de vedrører, ikke i den periode de betales. (Aalborg Universitet)
Peer comment(s):
agree Jane Larsen
8 days
agree Jytte Crooks : Yes
27 days
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4 KudoZ points awarded for this answer.
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