accrual accounting

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14:59 Jan 5, 2010
English to Lithuanian translations [PRO]
Bus/Financial - Accounting
Additional field(s): Business/Commerce (general), Economics, Finance (general)
English term or phrase: accrual accounting
Definition from InfoUSA - U.S. Department of State:
A system of accounting in which revenues are recorded when earned and outlays are recorded when goods are received or services performed, even though the actual receipt of revenues and payment for goods or services may occur, in whole or in part, at a different time.

Example sentence(s):
  • Accrual accounting is considered to be the standard accounting practice for most companies, with the exception of very small operations. Investopedia ULC
  • Accrual accounting matches revenues with expenses for a particular period and this is the basis of the matching principle. Accrual accounting demands that expenses be matched with the revenue that was generated from those expenses. Money Instructor
  • Like cash-basis accounting, accrual accounting has its drawbacks. It does a good job of matching revenues and expenses, but it does a poor job of tracking cash. Wiley Publishing, Inc.
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Summary of translations provided
5 -1kaupimo apskaita
Birute


  

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3 days 4 hrs   confidence: Answerer confidence 5/5 peer agreement (net): -1
kaupimo apskaita


Definition from own experience or research:
Pajamų ir sąnaudų kaupimo apskaitos principas reiškia, kad pajamos registruojamos tada, kai jos uždirbamos, o sąnaudos – tada, kai jos patiriamos.

Example sentence(s):
  • Kaupimo principas reiškia, kad ūkinės operacijos ir ūkiniai įvykiai apskaitoje registruojami tada, kai jie atsiranda, ir pateikiami tų laikotarpių finansinėje atskaitomybėje, neatsižvelgiant į pinigų gavimą ar išmokėjimą. Pagal kaupimo principą pajamos registruojamos tada, kai jos uždirbamos. - 1 Verslo apskaitos standartas  
  • Išlaidos pripažįstamos sąnaudomis pagal pajamų ir sąnaudų kaupimo apskaitos principą (toliau — kaupimo apskaitos principas), kitus buhalterinės apskaitos tvarkymą reglamentuojančiuose dokumentuose nustatytus principus. Pagal kaupimo apskaitos principą patirtomis sąnaudomis laikomas sunaudotas turtas bei suteiktų paslaugų ar įsipareigojimų tiekėjams (rangovams) išlaidos, susijusios su per ataskaitinį laikotarpį uždirbtomis pajamomis. - Valstybinė mokesčių inspekcija  
Birute
Local time: 07:03
Native speaker of: Native in LithuanianLithuanian

Votes in favor of/against selecting this as the best translation of the term asked
No  Jurate Janaviciute: Just a little correction: apskaita kaupiamuoju principu
27 days
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