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 — 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

  • Constant purchasing power accounting — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts  …   Wikipedia

  • Accountancy — [http://dictionary.reference.com/browse/accountancy , dictionary.com] or accounting is the measurement, statement, or provision of assurance about financial information primarily used by lenders, managers, investors, tax authorities and other… …   Wikipedia

  • Frequent-flyer program — For other uses, see frequent flyer (disambiguation). A frequent flyer program (FFP) is a loyalty program offered by many airlines. Typically, airline customers enrolled in the program accumulate frequent flyer miles (kilometers, points, segments) …   Wikipedia

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