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.
For term searches and specialty glossaries, please try the new GBK glossariesEnglish to Portuguese translations [PRO]
Bus/Financial - Accounting
Additional field(s): Business/Commerce (general), Economics, Finance (general) | | English term or phrase: accrual accounting | Definition from InfoUSA - U.S. Department of State :
A system of accounting in which revenues are recorded when earned and outlays are recorded when goods are received or services performed, even though the actual receipt of revenues and payment for goods or services may occur, in whole or in part, at a different time.
Example sentence(s): - Accrual accounting is considered to be the standard accounting practice for most companies, with the exception of very small operations. Investopedia ULC
- Accrual accounting matches revenues with expenses for a particular period and this is the basis of the matching principle. Accrual accounting demands that expenses be matched with the revenue that was generated from those expenses. Money Instructor
- Like cash-basis accounting, accrual accounting has its drawbacks. It does a good job of matching revenues and expenses, but it does a poor job of tracking cash. Wiley Publishing, Inc.
|
| Glossary-building KudoZ
This question was created by:
This question is closed
| regime de competência | Definition:
O regime de competência é um princípio contábil que deve ser, na prática, estendido a qualquer alteração patrimonial, independentemente de sua natureza e origem.
Sob o método de competência, os efeitos financeiros das transações e eventos são reconhecidos nos períodos nos quais ocorrem, independentemente de terem sido recebidos ou pagos.
Isso permite que as transações sejam registradas nos livros contábeis e sejam apresentadas nas demonstrações financeiras do período no qual os bens (ou serviços) foram entregues ou executados (ou recebidos). É apresentada assim uma associação entre as receitas e os gastos necessários para gerá-las. |
| Selected response from:
 Moisés Perez
| Grading comment | 4 KudoZ points were awarded for this answer |
| | |
| Discussion entries: 0 |
|---|
Automatic update in 00:
|
| |
The translation workplace 
peer agreement (net): +3
