Glossary entry (derived from question below)
English term or phrase:
accrual accounting
Croatian translation:
obračunsko računovodstvo
Jan 5, 2010 14:59
14 yrs ago
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English term
accrual accounting
GBK
English to Croatian
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
(Croatian)
4 +2 | obračunsko računovodstvo | Svjetlana Nevescanin |
Change log
Jan 5, 2010 14:21: changed "Kudoz queue" from "In queue" to "Public"
Jan 5, 2010 14:59: changed "Stage" from "Preparation" to "Submission"
Jan 8, 2010 15:57: changed "Stage" from "Submission" to "Completion"
Proposed translations
+2
1 hr
Selected
obračunsko računovodstvo
Definition from
SAP Best Practices Baseline paket V1.600:
Obračunsko računovodstvo omogućuje vam da vodite svoja dugovanja i potraživanja različito od potrebnog periodičnog dodjeljivanja troškova i prihoda. U Obračunskom računovodstvu prihodi se knjiže u trenutku kad su zarađeni, a ne kad se izvrši uplata; isto tako troškovi se knjiže prema utrošku materijala ili usluga, ne u trenutku kad nastane obveza.
Example sentences:
Uredba uvodi obračunsko računovodstvo po načelu nastanka događaja tj. obračunsko računovodstvo ( slično poduzetničkom). (nrif-centar.hr)
OBRAČUNSKO RAČUNOVODSTVO– priznavanje prihoda kad je zarađen, a ne kad je nastao priljev novca za podmirenje potraživanja (www.foi.hr)
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