Post Sales Credit accruals

08:47 Jan 20, 2019
English to Italian translations [PRO]
Bus/Financial - Accounting
English term or phrase: Post Sales Credit accruals
Si tratta di una tabella che mostra la frequenza dei controlli contabili interni. Come esempio di controlli effettuati trimestralmente ci sono: "Examples: **Post Sales Credit accruals***, BPSC - SOD review, surplus return from dealers"
Data la cadenza trimestrale del controllo non credo possa trattarsi di ratei e risconti, cioè di attribuzione al periodo di competenza, che in genere si fa a fine anno, alla chiusura dei conti. Potrebbe trattarsi di accantonamenti per crediti?
Grazie fin d'ora per un prezioso aiuto!
Nadia Tampieri
Italy


Summary of answers provided
3crediti maturati dopo le vendite
Luca Tutino


  

Answers


160 days   confidence: Answerer confidence 3/5Answerer confidence 3/5
post sales credit accruals
crediti maturati dopo le vendite


Explanation:
A pagina 6 del primo link in basso, uno studio di consulenza tributaria traduce con "*Credit accrued* over a year in respect of which the Return has not been filed or has been filed late can be recovered at the latest... " la corrispondente frase in italiano "con riferimento al credito maturato in un anno per il quale la dichiarazione è stata omessa, o è stata presentata tardivamente, è stato precisato che lo stesso può essere recuperato, al più tardi..."
Inoltre in vari documenti, come in quello riportato nel secondo link, si trova una spiegazione come quella riportata qui sotto, che mi sembra abbastanza utile:
"Accrual Accounting: Most companies use accrual accounting. It is the alternative to a cash accounting system, and a necessary system for companies that sell products to customers on credit. Accrual accounting is based on an accounting convention that seeks to match expenses and sales to the period when they occurred. Just because money has not been received or billed does not mean it has not been earned. Also referred to as accrued revenue, accrued income is often used in the services industry".



    https://www.pirolapennutozei.it/wp-content/uploads/2007/05/341.pdf
    https://www.investopedia.com/terms/a/accruedincome.asp
Luca Tutino
Italy
Local time: 21:17
Works in field
Native speaker of: Native in ItalianItalian
PRO pts in category: 8
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