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Synonym of Accrual accounting

Wikipedia English - The Free Encyclopedia
Accrual
Accrual (accumulation) of something is, in finance, the adding together of interest or different investments over a period of time. It holds specific meanings in accounting, where it can refer to accounts on a balance sheet that represent liabilities and non-cash-based assets used in accrual-based accounting. These types of accounts include, among others, accounts payableaccounts receivablegoodwilldeferred tax liability and future interest expense.

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Wikipedia Português - A enciclopédia livre
Regime de competência
Regime de competência (do inglês accrual-basis) é o que apropria (ou seja, considera ocorrido o fato geradorreceitas e despesas ao período de sua realização, independentemente do efetivo recebimento das receitas ou do pagamento das despesas. Sua principal vantagem é a possibilidade de previsão, ou seja, o futuro também passa a fazer parte da contabilidade da entidade.

Como exemplo podemos citar uma compra de mercadorias a prazo:
Se a compra ocorreu no mês de janeiro com pagamento em fevereiro, a despesa deverá constar nos registros de janeiro, embora o pagamento seja feito em fevereiro.


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An English-Spanish Dictionary (Granada University, Spain), 14.4
accrual accounting
(n.) = contabilidad de valores devengados.
Ex: Accrual accounting, by means of which funds are considered expended at the time of encumbrance irrespective of when invoices are paid, is their preferred method of controlling expenditure = La contabilidad de valores devengados, según la cual la cantidad comprometida se considera como dinero gastado independientemente de cuándo se abonen las facturas, es su método preferido de control de gastos.

English_Spanish by Jaime Aguirre
accrual accounting
contabilidad en valores devengados, contabilidad en base devengado, registro en base devengado

INGLESPANISH
accrual accounting
contabilidad en valores devengados

Ivo Korytowski's English-Portuguese Translator's Dictionary version 19/3/13
accrual accounting
contabilidade de exercício
Livros de IK

AACS English-Mongolian
accrual accounting
тооцон хамаатууллын арга(э.з)

MB_Dictionary For Accountants_English_to_Persian
Accrual Accounting
  حسابداري تعهدي
  

Accounting English-Persian
accrual accounting
حسابداري تعهدي

Wideman Comparative Glossary of Project Management Terms
Accrual Accounting
system of accounting in which expense s are recognized when incurred, and revenue s are recognized when they are known, regardless of the time when actualpayment of cash is made or received.

Raynet Business & Marketing Glossary
Accrual Accounting
a method of bookkeeping in which income and expenses are allocated to periods to which they apply, regardless of when actually received or paid. For example, when an invoice is rendered, its value is added to income immediately, even though it has not been paid.

Al-Musa Dictionary of Finance, Accounting & Auditing
accrual accounting
أساس الاستحقاق فى المحاسبة
  

  
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