Значение слова "ACCRUALS" найдено в 9 источниках

ACCRUALS

найдено в "Financial and business terms"

accruals: translation

1. One of the fundamental accounting concepts, also known as the matching concept. Revenue and costs are credited or charged to the profit and loss account for the year in which they are earned or incurred, not when any cash is received or paid. For example, if a sale is made on credit this year, but the cash is only received next year, the sale is treated as income in this year. Dresdner Kleinwort Wasserstein financial glossary

2. Amounts owed to third parties for which the company has not yet been invoiced. This is shown in the balance sheet of a company as part of creditors. For example, where a company has not been invoiced by a telephone company for its telephone bill for the last three months of the year, it will show in its accounts an accrual for the estimated amount of the bill. Dresdner Kleinwort Wasserstein financial glossary

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Estimates of a company's costs that have been incurred but have not yet been paid. They appear on the profit and loss account and on the balance sheet.

найдено в "Investment dictionary"

Accruals: translation

Accounts on a balance sheet that represent liabilities and non-cash-based assets used in accrual-based accounting. These accounts include, among many others, accounts payable, accounts receivable, goodwill, future tax liability and future interest expense.

The use of accrual accounts has greatly increased the amount of information on accounting statements. Before the use of accruals only cash transactions were recorded on these statements. But cash transactions don't give information about other important business activities, such as revenue based on credit and future liabilities. By using accruals, a company can measure what it owes looking forward and what cash revenue it expects to receive. It also allows a company to show assets that do not have a cash value, such as goodwill.

найдено в "Англо-русском экономическом словаре"

1) размеры долга; 2) суммы издержек

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накопленные проценты; нарастающим итогом; проценты нарастающим итогом; начисленные расходы; начисленные доходы

..Словарь экономических терминов.

найдено в "Англо-украинском бизнес словаре"

відсотки (проценти) з підсумку, що наростає; нараховані видатки; нараховані доходи; нагромаджені відсотки; підсумок, що наростає; нарахування

найдено в "Crosswordopener"

• Interest amounts

• Savings account gains

найдено в "Англо-русском геологическом словаре"

начисления