English translation: <depends on balance sheet side>
Login or register (free and only takes a few minutes) to participate in this question.
You will also have access to many other tools and opportunities designed for those who have language-related jobs (or are passionate about them). Participation is free and the site has a strict confidentiality policy.
Explanation: Surely the side of the balance sheet they are on makes a difference?
Reference AM Sprogrevision,København
Definition *accounting apportionment items* entered on the liabilities side of the balance sheet, such as income already received during the past financial year but concerning the new fiscal year, or expenses incurred during the past year but not payable until the following year
Reference UBS Dict.of Finance and Banking
(1) TERM accrued liabilities
Reference BTB,Termini bancari;UBS Dict.of Finance and Banking
xxxAdrian MM. Local time: 14:29 Specializes in field Native speaker of: English PRO pts in category: 16