accrual concept


accrual concept
учет = accruals concept
* * *
Бухгалтерия и аудит
концепция наращивания
учет не только наличных поступлений и расходов, но и проданных, но неоплаченных товаров и понесенных, но невыплаченных расходов

Англо-русский экономический словарь.

Смотреть что такое "accrual concept" в других словарях:

  • accrual concept — Fin the idea that income and expense items must be included in financial statements as they are earned or incurred. See also cash accounting …   The ultimate business dictionary

  • Accrual — is derived from the verb , which describes the gathering or clustering of things together over time, as atoms, or it describes a general increase in number, as in interest. It also holds specific meanings in the contexts of accounting and payroll …   Wikipedia

  • accrual accounting — A system of accounting in which revenue is recognized when it is earned and expenses are recognized as they are incurred. The accruals concept is a basic accounting concept used in the preparation of the profit and loss account and balance sheet… …   Accounting dictionary

  • accrual — accrued charge; = accrued expense; = accrued liability An estimate in the accounts of a business of a liability that is not supported by an invoice or a request for payment at the time the accounts are prepared. An accrual is a current liability… …   Accounting dictionary

  • accrual — accrued charge; accrued expense; accrued liability An estimate in the accounts of a business of a liability that is not supported by an invoice or a request for payment at the time the accounts are prepared. An accrual is a current liability on… …   Big dictionary of business and management

  • accrual accounting — A system of accounting in which revenue is recognized when it is earned and expenses are recognized as they are incurred. Accrual accounting is a basic accounting concept used in the preparation of the profit and loss account and balance sheet of …   Big dictionary of business and management

  • Accrual —   An accounting concept. It is a gradual increase by addition over a period of time and is a way of recognising that an expense (or revenue) and the related liability (or asset) can increase over time and not as signalled by an explicit cash… …   International financial encyclopaedia

  • matching concept — An essential principle of accrual accounting in which revenue and expenditure are not allocated to accounting periods on the basis of cash received or paid, but matched within one particular period so that the profit for the period can be… …   Accounting dictionary

  • Fee accrual —   An accounting concept. It is a gradual increase by addition over a period of time and is a way of recognising that an expense (or revenue) and the related liability (or asset) can increase over time and not as signalled by an explicit cash… …   International financial encyclopaedia

  • cash accounting — Fin 1. an accounting method in which receipts and expenses are recorded in the accounting books in the period when they actually occur. See also accrual concept 2. in the United Kingdom, a system for Value Added Tax that enables the tax payer to… …   The ultimate business dictionary

  • deferred credit — or deferred income Fin revenue received but not yet reported as income in the profit and loss account, for example, payment for goods to be delivered or services provided at a later date, or government grants received for the purchase of assets.… …   The ultimate business dictionary

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