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periodisera/periodisering

English translation: accounting accruals

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GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
Swedish term or phrase:periodisera/periodisering
English translation:accounting accruals
Entered by: Glenn Viklund
Options:
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10:02 Jan 6, 2002
Swedish to English translations [PRO]
Bus/Financial / "accounting"
Swedish term or phrase: periodisera/periodisering
"Som upplupna kostnader och förutbetalda intäkter redovisas sådana poster som är nödvändiga för att åstadkomma en periodisering i enhetens/bolagets redovisning.

Posterna under denna rubrik benämns ofta Interimsskulder. Interimskonton krediteras med de periodiserade beloppen med respektive intäkts- eller kostnadskonto som motkonto. Periodiseringen av upplupna kostnader består i att bokföra kostnader för redan erhållna prestationer. Periodiseringen av förutbetalda intäkter består i att boka bort tidigare bokförda intäkter med belopp motsvarande vad som återstår för oss att prestera."
Billy McCormac
Local time: 06:17
accounting accruals
Explanation:
eller ibland används också "accruals accounting". Begreppet används som beskrivning för att tidsbestämma redovisning av inkomster och utgifter.
Selected response from:

Glenn Viklund
Albania
Local time: 06:17
Grading comment
Tack!
4 KudoZ points were awarded for this answer

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Summary of answers provided
4 +1accounting accrualsGlenn Viklund
5distribute over a period of time; allocate to a particular period
Sven Petersson


  

Answers


13 mins   confidence: Answerer confidence 5/5
distribute over a period of time; allocate to a particular period


Explanation:
distribute over a period of time; allocate to a particular period / distribution over a period of time; allocation to a particular period

Sven Petersson
Sweden
Local time: 06:17
Native speaker of: Native in SwedishSwedish, Native in EnglishEnglish
PRO pts in pair: 8077
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22 hrs   confidence: Answerer confidence 4/5Answerer confidence 4/5 peer agreement (net): +1
accounting accruals


Explanation:
eller ibland används också "accruals accounting". Begreppet används som beskrivning för att tidsbestämma redovisning av inkomster och utgifter.


    Egen prof. erfarenhet
Glenn Viklund
Albania
Local time: 06:17
Native speaker of: Native in SwedishSwedish
PRO pts in pair: 450
Grading comment
Tack!

Peer comments on this answer (and responses from the answerer)
agree  Charlesp
3500 days
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