accrual accounting

Danish translation: periodiseret regnskab

GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
English term or phrase:accrual accounting
Danish translation:periodiseret regnskab

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14:56 Jan 5, 2010
English to Danish 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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periodiseret regnskab
Definition:
• Det periodiserede regnskab
– Indtægter medtages i den periode de vedrører, ikke i den periode de betales.
– Udgifter, som er afholdt for at opnå indtægterne, indregnes som omkostning i samme periode som tilhørende indtægt (eks. vareforbrug)
– Øvrige udgifter indregnes som omkostning i den periode de vedrører eksempelvis renter og administrationsomkostninger.
• Fordele
– Større sammenhæng mellem aktiviteten og resultat = bedre udtryk for virksomhedens (langsigtede) evne til at generere betalinger til omverdenen
• Ulemper
– Opgørelse er mere usikker (skøn involveret)
– Visse muligheder for manipulation (valg af indregningstidspunkt m.v.)
Selected response from:

Randi Stenstrop
Grading comment
4 KudoZ points were awarded for this answer



Summary of translations provided
4 +2periodiseret regnskab
Randi Stenstrop


  

Translations offered


3 days 4 hrs   confidence: Answerer confidence 4/5Answerer confidence 4/5 peer agreement (net): +2
periodiseret regnskab


Definition from Aalborg Universitet:
• Det periodiserede regnskab
– Indtægter medtages i den periode de vedrører, ikke i den periode de betales.
– Udgifter, som er afholdt for at opnå indtægterne, indregnes som omkostning i samme periode som tilhørende indtægt (eks. vareforbrug)
– Øvrige udgifter indregnes som omkostning i den periode de vedrører eksempelvis renter og administrationsomkostninger.
• Fordele
– Større sammenhæng mellem aktiviteten og resultat = bedre udtryk for virksomhedens (langsigtede) evne til at generere betalinger til omverdenen
• Ulemper
– Opgørelse er mere usikker (skøn involveret)
– Visse muligheder for manipulation (valg af indregningstidspunkt m.v.)

Example sentence(s):
  • • Det periodiserede regnskab – Indtægter medtages i den periode de vedrører, ikke i den periode de betales. - Aalborg Universitet  
Randi Stenstrop
Local time: 19:32
Native speaker of: Danish
PRO pts in category: 4

Votes in favor of/against selecting this as the best translation of the term asked
Yes  Jane Larsen
8 days

Yes  Jytte Crooks: Yes
27 days
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