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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.
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| contabilitate de angajamente | Definition:
Contabilitatea de angjamente reprezintă o bază de contabilizare a operaţiunilor economice conform căreia tranzacţiile şi alte evenimente sunt recunoscute atunci cānd apar şi nu doar cānd numerarul este īncasat sau plătit.
Elementele recunoscute ale contabilităţii de angajamente sunt activele, datoriile, activele nete (capitalurile proprii), veniturile şi cheltuielile.
Contabilitatea de angajamente se organizează pe principiul constatării drepturilor şi obligaţiilor, care să reflecte evoluţia situaţiei financiare şi patrimoniale, precum şi a excedentului sau deficitului patrimonial. |
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