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Что (кто) такое accrual basis accounting - определение
IN FINANCE, ADDING TOGETHER OF INTEREST OR DIFFERENT INVESTMENTS OVER A PERIOD OF TIME
Accrual basis accounting; Accruals Concept; Accrual accounting; Accrued Expense; Accrued revenue; Accrue; Accrued benefit; Accrued benefits; Accrued Benefits; Accruals; Accrual basis; Accrued expense; Accrued income; Accrued Revenue; Acrrual; Accrued expenses
accrue
[?'kru:]
¦ verb (accrues, accruing, accrued)
1. (of a benefit or sum of money) be received in regular or increasing amounts.
2. make provision for (a charge) at the end of a financial period.
Derivatives
accrual noun
Origin
ME: from OFr. acreue, past participle of acreistre 'increase', from L. accrescere (see accrete).
accrue
(accrues, accruing, accrued)
1.
If money or interest accrues or if you accrue it, it gradually increases in amount over a period of time. (BUSINESS)
I owed ?5,000-part of this was accrued interest...
If you do not pay within 28 days, interest will accrue...
Officials say the options will offer investors a longer time in which to accrue profits.
= accumulate
VERB: V-ed, V, V n
2.
If things such as profits or benefits accrue to someone, they are added to over a period of time. (FORMAL)
...the expectation that profits will accrue.
...a project from which considerable benefit will accrue to the community...
VERB: V, V to n
Basis of accounting
TIME WHEN FINANCIAL TRANSACTIONS ARE REPORTED
Cash basis accounting; Accounting methods; Cash-basis verses accrual-basis accounting; Income account; Cash-basis versus accrual-basis accounting; Income Account; Cash Method v. Accrual Method; Comparison of the Cash Method and Accrual Method of accounting; Comparison of cash method and accrual method of accounting; Comparison of Cash Method and Accrual Method of accounting; Accrual method; Accrual method of accounting; Comparison of cash and accrual methods of accounting; Accounting method
A basis of accounting is the time various financial transactions are recorded. The cash basis (EU VAT vocabulary cash accounting) and the accrual basis are the two primary methods of tracking income and expenses in accounting.
Википедия
Accrual
In finance, an accrual (accumulation) of something is the adding together of interest or different investments over a period of time.
