English to Romanian translations [PRO]
Bus/Financial - Accounting | | English term or phrase: basis of accounting | "A change from one basis of accounting to another basis of accounting is a change in accounting policy"
sau
"Accrual basis means a basis of accounting under which transactions, other events and conditions are recognized when they occur (and not only when cash or its equivalent is received or paid)."
"accrual basis of accounting" se traduce prin "metoda angajamentelor/contabilitate de angajament"
banuiesc ca "basis of accounting" ar fi "metoda contabila/de contabilitate", dar as dori o confirmare, sau, daca nu e asta, atunci sugestii.
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| | metodă contabilă | Explanation:
"Notă - Contabilitatea de angajament:
***Metodă contabilă*** în care tranzacţiile sunt înregistrate atunci când ele sunt realizate, şi nu doar când echivalentul bănesc al tranzacţiei este înregistrat sau plătit. În consecinţă, tranzacţiile şi operaţiunile contabile sunt înregistrate în contabilitate şi apar în rapoartele financiare aferente anului în care acestea sunt realizate. (IPSAS 1)"
http://www.sap.com/romania/company/press/press.epx?pressid=4... |
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| Reference
Reference information:
basis of accounting
méthode de comptabilité
Sous-entrée(s) :
synonyme(s)
accounting basis
Note(s) :
See also: accrual accounting, allocation basis of accounting, cash basis of accounting, cash flow accounting 1, commitment accounting, modified accrual accounting, modified cash basis of accounting.
This article is from the Dictionnaire de la comptabilité et de la gestion financière, version 1.2, copied under license. .
http://www.granddictionnaire.com/btml/fra/r_motclef/index102...
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