accrual accounting

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15:01 Jan 5, 2010
English to Catalan 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.
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Summary of translations provided
4 +1(comptabilitat segons el) principi de meritació
Judith Payro


Translations offered

1 day 22 hrs   confidence: Answerer confidence 4/5Answerer confidence 4/5 peer agreement (net): +1
(comptabilitat segons el) principi de meritació

Definition from termcat:
Principi de Meritació: Principi comptable segons el qual la imputació d'ingressos i despeses a un període concret s'ha de fer d'acord amb el moment en què realment es realitzen les operacions que els originen, amb independència de quan es cobrin o es paguin.

Example sentence(s):
  • - Principi de meritació Els ingressos es comptabilitzaran quan neixi el dret de percebre’ls i les despeses es comptabilitzaran quan neixi l’obligació de satisfer-les, independentment del seu cobrament o pagament - BS Andorra  
  • Els drets i les obligacions es reconeixen comptablement com a ingressos o despeses, respectivament, segons el principi de meritació (quan es produeix el dret o neix l'obligació), independentment del moment del cobrament o pagament respectiu. Els aspectes més significatius en l'aplicació d'aquest principi són els següents: - UB Web  
  • En línies generals, el criteri d'imputació de l'impost de societats és la meritació. - Assessoria Paredes  

No he trobat casos en què s'utilitzi "comptabilitat de meritació"...
Judith Payro
Local time: 19:29
Native speaker of: Native in SpanishSpanish, Native in CatalanCatalan

Votes in favor of/against selecting this as the best translation of the term asked
Yes  David Girón Béjar
182 days
  -> moltes gràcies David!
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