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accrual accounting

Croatian translation: obračunsko računovodstvo

GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
English term or phrase:accrual accounting
Croatian translation:obračunsko računovodstvo

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14:59 Jan 5, 2010
English to Croatian 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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obračunsko računovodstvo
Definition:
Obračunsko računovodstvo omogućuje vam da vodite svoja dugovanja i potraživanja različito od potrebnog periodičnog dodjeljivanja troškova i prihoda. U Obračunskom računovodstvu prihodi se knjiže u trenutku kad su zarađeni, a ne kad se izvrši uplata; isto tako troškovi se knjiže prema utrošku materijala ili usluga, ne u trenutku kad nastane obveza.
Selected response from:

Svjetlana Nevescanin
Croatia
Grading comment
4 KudoZ points were awarded for this answer



Summary of translations provided
4 +2obračunsko računovodstvo
Svjetlana Nevescanin


  

Translations offered


1 hr   confidence: Answerer confidence 4/5Answerer confidence 4/5 peer agreement (net): +2
obračunsko računovodstvo


Definition from SAP Best Practices Baseline paket V1.600:
Obračunsko računovodstvo omogućuje vam da vodite svoja dugovanja i potraživanja različito od potrebnog periodičnog dodjeljivanja troškova i prihoda. U Obračunskom računovodstvu prihodi se knjiže u trenutku kad su zarađeni, a ne kad se izvrši uplata; isto tako troškovi se knjiže prema utrošku materijala ili usluga, ne u trenutku kad nastane obveza.

Example sentence(s):
  • Uredba uvodi obračunsko računovodstvo po načelu nastanka događaja tj. obračunsko računovodstvo ( slično poduzetničkom). - nrif-centar.hr  
  • OBRAČUNSKO RAČUNOVODSTVO– priznavanje prihoda kad je zarađen, a ne kad je nastao priljev novca za podmirenje potraživanja - www.foi.hr  
Svjetlana Nevescanin
Croatia
Local time: 21:02
Native speaker of: Croatian
PRO pts in category: 4

Votes in favor of/against selecting this as the best translation of the term asked
Yes  Mirta Didara: Da
7 mins
  -> Tnx!
Yes  bonafide1313
19 hrs
  -> Tnx!
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