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Explanation: dover per 'accrual', se pertinente, si potrebbero intendere quelle operazioni a zero coupon, nelle quali cioè il pagamento degli interessi avviene solo al momento dell'estinzione (è questo il caso di alcuni titoli obbligazionari).
Spero sia di aiuto.
Delsen Local time: 01:27 Native speaker of: Italian PRO pts in pair: 356
Explanation: There are two basic accounting methods available to most small businesses: cash or accrual.
Cash method. If you use the cash method of accounting, you record income only when you receive cash from your customers. You record an expense only when you write the check to the vendor. Most individuals use the cash method for their personal finances because it's simpler and less time-consuming. However, this method can distort your income and expenses, especially if you extend credit to your customers, if you buy on credit from your suppliers, or you keep an inventory of the products you sell.
Accrual method. With the accrual method, you record income when the sale occurs, whether it be the delivery of a product or the rendering of a service on your part, regardless of when you get paid. You record an expense when you receive goods or services, even though you may not pay for them until later. The accrual method gives you a more accurate picture of your financial situation than the cash method. This is because you record income on the books when it is truly earned, and you record expenses when they are incurred. Income earned in one period is accurately matched against the expenses that correspond to that period, so you get a better picture of your net profits for each period.
Metodo della competenza
Pratica contabile nella quale i costi e i ricavi vengono assegnati all’esercizio in cui sorgono, senza considerare se ci sono state eventuali movimentazioni di contante. Al contrario il "Cash Basis" (Metodo di cassa) evidenzia i costi e ricavi di competenza dell’esercizio unicamente sulla base della reale movimentazione di fondi.
Robbie Local time: 01:27 Native speaker of: Italian PRO pts in pair: 128