Значение слова "ACCRUAL ACCOUNTING" найдено в 6 источниках

ACCRUAL ACCOUNTING

Accrual Accounting: translation

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 matching principle) at the time in which the transaction occurs rather than when payment is made (or received). This method allows the current cash inflows/outflows to be combined with future expected cash inflows/outflows to give a more accurate picture of a company's current financial condition.

Accrual accounting is considered to be the standard accounting practice for most companies, with the exception of very small operations. This method provides a more accurate picture of the company's current condition, but its relative complexity makes it more expensive to implement.This is the opposite of cash accounting, which recognizes transactions only when there is an exchange of cash.

The need for this method arose out of the increasing complexity of business transactions and a desire for more accurate financial information. Selling on credit and projects that provide revenue streams over a long period of time affect the company's financial condition at the point of the transaction. Therefore, it makes sense that such events should also be reflected on the financial statements during the same reporting period that these transactions occur.

For example, when a company sells a TV to a customer who uses a credit card, cash and accrual methods will view the event differently. The revenue generated by the sale of the TV will only be recognized by the cash method when the money is received by the company. If the TV is purchased on credit, this revenue might not be recognized until next month or next year.

Accrual accounting, however, says that the cash method isn't accurate because it is likely, if not certain, that the company will receive the cash at some point in the future because the sale has been made. Therefore, the accrual accounting method instead recognizes the TV sale at the point at which the customer takes ownership of the TV. Even though cash isn't yet in the bank, the sale is booked to an account known in accounting lingo as "accounts receivable," increasing the seller's revenue.

найдено в "Англо-русском экономическом словаре"

учет = accrual basis accounting

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= accrual basis.

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учет на основе начисления

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запись доходов и расходов на момент их возникновения; учет доходов и расходов на момент их возникновения; метод начисления

.Under this method of accounting, income is recognized when earned, whether or not collected, and expenses are recognized when events have occurred that determine that a liability exists and the amount of the liability can be ascertained with reasonable accuracy. For example, at December 31 you ship a customer 100 widgets. You have to record the income in that year, even though you won't get paid until the following year. If you were buying the widgets, you could accrue the expense in the tax year you ordered them. There are some special rules for tax purposes and there can be a significant divergence between recognition of income and expenses for tax and financial accounting purposes..Словарь экономических терминов.

найдено в "Financial and business terms"

accrual accounting: translation

accrual accounting accrual accounting ➔ accounting

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accrual accounting UK US noun [U] (also accruals accounting) ACCOUNTING

► accounting in which amounts of money are recorded at the time something is bought or sold, although payments may not yet have been made or received: »Larger businesses are required to use accrual accounting, under which income and expenses are recognized according to when the business becomes entitled to them (rather than actually receive or pay them).

→ Compare CASH BASIS ACCOUNTING(Cf. ↑cash basis accounting)

найдено в "Англо-украинском бизнес словаре"

метод обліку, який передбачає запис надходжень від певного циклу економічної активності і витрат, які цей процес супроводжують, в одному звітному періоді; облік за звітними періодами

найдено в "Англо-русском словаре компьютерных терминов"

учет нарастающим итогом

найдено в "Англо-русском словаре по компьютерам"

учёт нарастающим итогом

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