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English to Bulgarian translations [PRO]
Bus/Financial - Accounting | | English term or phrase: accruals accounting | | we plan to move from the current system of cash accounting to accruals accounting |
| tintiriKudoZ activityQuestions: 16 (none open) ( 1 closed without grading) Answers: 8
| Local time: 15:15
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| | (принцип на) текущо начисляване | Explanation:
Accruals Accounting
An accounting method that measures the performance and position of a company by recognizing economic events regardless of when cash transactions happen.
The opposite of this is cash accounting. For example, if you buy a stereo on credit the company you buy from would still recognize the event as a transaction under accrual accounting. Compare this to cash accounting, with which no events are recognized unless cash has traded hands.
Принцип на текущо начисляване
8.2. Според принципа за текущо начисляване операциите и събитията, както и приходът от тях се признават (отразяват) в счетоводните регистри и се включват във финансовия отчет към момента на възникването им, а не при плащането на парични средства или техни еквиваленти.
8.3. Разходите се признават във финансовия отчет на базата на връзката им с приходите.
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| Selected response from:
 Lyubka Stambolieva
Bulgaria
Local time: 16:15
| Grading comment | 4 KudoZ points were awarded for this answer |
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