accrual accounting (Angleško)
Noun
An accounting method that recognizes revenues when they are earned and expenses when they are incurred, regardless of when they are received or paid.


Nemško: periodengerechte Abgrenzung
Špansko: contabilidad por devengo
Francosko: comptabilité d'exercice
Italijansko: contabilità per competenza



Vir: Večjezični slovar računalniških izrazov - Microsoft Corporation

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