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English to Romanian translations [PRO]
Bus/Financial - Accounting / accounting | | English term or phrase: accrual accounting | | Accrual accounting is best explained by comparing it to the more traditional cash accounting. |
| | | contabilitate de angajamente | Explanation:
http://www.oeconomica.uab.ro/upload/lucrari/820061/37.pdf
Entităţile româneşti
practică o contabilitate de angajamente (contabilitate de exerciţiu), conform căreia cheltuielile se
înregistrează în momentul în care sunt angajate, indiferent de momentul în care se produc plăţile.
Opusă acesteia, este contabilitatea de casă (contabilitatea de flux), care presupune constatarea
cheltuielilor în momentul plăţii. Acest ultim tip de contabilitate nu ţine cont de principiul conectării
cheltuielilor la venituri, specific contabilităţii de angajamente. |
| Selected response from:
  anamaria bulgariu
Romania
Local time: 17:16
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