accruals concept


accruals concept
учет принцип начисления, концепция наращивания (правило бухгалтерского учета, согласно которому доходы и расходы отражаются на бухгалтерских счетах в момент проведения операции, а не в момент фактического получения или выплаты денег)
Syn:
See:

* * *
= accrual basis.
* * *
метод исчисления дохода или расхода
* * *
Принцип начисления
. . Словарь экономических терминов .

Англо-русский экономический словарь.

Смотреть что такое "accruals concept" в других словарях:

  • accruals concept — One of the four fundamental accounting concepts laid down in Statement of Standard Accounting Practice (SSAP) 2, Disclosure of Accounting Policies; it is also recognized in the Companies Act (1985) and the EU s Fourth Directive. It requires that… …   Accounting dictionary

  • accruals concept — One of the four fundamental accounting concepts laid down in Statement of Standard Accounting Practice (SSAP) 2, Disclosure of Accounting Policies; it is also recognized in the Companies Act (1985) and the EU s Fourth Accounting Directive It… …   Big dictionary of business and management

  • accruals basis — The matching of *revenues and *expenses to the periods in which they are earned or incurred. In contrast to a *cash basis approach, which *recognizes revenues and expenses in line with the receipt or payment of cash, an accruals basis of… …   Auditor's dictionary

  • accruals basis — /ə kru:əlz ˌbeɪsɪs/, accruals concept /ə kru:əlz ˌkɒnsept/ noun a method of preparing accounts in which revenues and costs are both reported during the period to which they refer and not during the period when payments are received or made …   Dictionary of banking and finance

  • accruals — 1. One of the fundamental accounting concepts, also known as the matching concept. Revenue and costs are credited or charged to the profit and loss account for the year in which they are earned or incurred, not when any cash is received or paid.… …   Financial and business terms

  • 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

  • cash basis of accounting — receipts and payments basis Accounting based on the cash concept rather than the accruals concept. Transactions are recorded on the date that cash is received or paid out and are included in the profit and loss account in which these payments… …   Accounting dictionary

  • accounting concepts — accounting principles; = fundamental accounting concepts The basic theoretical ideas devised to support the activity of accounting. As accounting developed largely from a practical base, it has been argued that it lacks a theoretical framework.… …   Accounting dictionary

  • accounting concepts — accounting principles; fundamental accounting concepts The basic theoretical ideas devised to support the activity of accounting. As accounting developed largely from a practical base, it has been argued that it lacks a theoretical framework.… …   Big dictionary of business and management

  • Fourth Directive — An EU directive (1978) concerning the harmonization of company law and accounting practices in member states. It recognized five accounting concepts as fundamental: the accounting entity concept, the accruals concept, the consistency concept, the …   Accounting dictionary

  • Fourth Accounting Directive — An EU directive (1978) concerning the harmonization of company law and accounting practices in member states. It recognized five accounting concepts as fundamental: the accounting entity concept, the accruals concept, the consistency concept, the …   Big dictionary of business and management


Поделиться ссылкой на выделенное

Прямая ссылка:
Нажмите правой клавишей мыши и выберите «Копировать ссылку»

We are using cookies for the best presentation of our site. Continuing to use this site, you agree with this.