accrual accounts

accrual accounts
Налоги: счета отчислений в резервный фонд

Универсальный англо-русский словарь. . 2011.

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Смотреть что такое "accrual accounts" в других словарях:

  • Accounts receivable — (A/R) is one of a series of accounting transactions dealing with the billing of customers who owe money to a person, company or organization for goods and services that have been provided to the customer. In most business entities this is… …   Wikipedia

  • accrual — accrued charge; = accrued expense; = accrued liability An estimate in the accounts of a business of a liability that is not supported by an invoice or a request for payment at the time the accounts are prepared. An accrual is a current liability… …   Accounting dictionary

  • accrual — accrued charge; accrued expense; accrued liability An estimate in the accounts of a business of a liability that is not supported by an invoice or a request for payment at the time the accounts are prepared. An accrual is a current liability on… …   Big dictionary of business and management

  • Accrual Accounting — An accounting method that measures the performance and position of a company by recognizing economic events regardless of when cash transactions occur. The general idea is that economic events are recognized by matching revenues to expenses (the… …   Investment dictionary

  • Accounts payable — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts  …   Wikipedia

  • accrual basis — noun a method of accounting in which each item is entered as it is earned or incurred regardless of when actual payments are received or made • Ant: ↑cash basis • Hypernyms: ↑accounting, ↑accounting system, ↑method of accounting * * * noun …   Useful english dictionary

  • accrual method — A method of keeping accounts which shows expenses incurred and income earned for a given period, although such expenses and income may not have been actually paid or received. Right to receive and not the actual receipt determines inclusion of… …   Black's law dictionary

  • accrual method — A method of keeping accounts which shows expenses incurred and income earned for a given period, although such expenses and income may not have been actually paid or received. Right to receive and not the actual receipt determines inclusion of… …   Black's law dictionary

  • Accrual —   An accounting concept. It is a gradual increase by addition over a period of time and is a way of recognising that an expense (or revenue) and the related liability (or asset) can increase over time and not as signalled by an explicit cash… …   International financial encyclopaedia

  • Comparison of cash and accrual methods of accounting — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts  …   Wikipedia

  • Chart of accounts — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts  …   Wikipedia


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