Glossary entry (derived from question below)
English term or phrase:
accrual accounting
Finnish translation:
suoriteperusteinen kirjanpito
Jan 5, 2010 15:00
14 yrs ago
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English term
accrual accounting
GBK
English to Finnish
Bus/Financial
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 sentences:
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.)
Proposed translations
(Finnish)
| 4 +2 | suoriteperusteinen kirjanpito |
Merja Jauhiainen
|
Change log
Jan 5, 2010 14:29: changed "Kudoz queue" from "In queue" to "Public"
Jan 5, 2010 15:00: changed "Stage" from "Preparation" to "Submission"
Jan 8, 2010 15:59: changed "Stage" from "Submission" to "Completion"
Proposed translations
+2
27 mins
Merja Jauhiainen
Finland
Finland
Finland
MA in translation & cultural competence
Native in: Finnish 
Works in: English to Finnish, Finnish to English
Related KudoZ points
:
4
Selected
suoriteperusteinen kirjanpito
Definition from
Taloushallintoliitto:
Suoriteperusteinen kirjanpito<br />Menot ja tulot kirjataan sille päivälle, jona hyödyke on siirtynyt myyjältä ostajalle. Kirjanpidossa ovat tilikauden aikana käytössä myyntisaamisten ja ostovelkojen tilit.
Example sentences:
Suoriteperusteisessa kirjanpidossa meno tai tuloa kirjataan silloin, kun tavara tai palvelu vaihtaa omistajaa. Eli kirjanpidollisesti meno syntyy jo silloin, kun tavarat vastaanotetaan vaikka ne olisi ostettu velaksi. Ja vastaavasti tulo syntyy sillä hetkellä, kun tavara tai palvelu luovutetaan. (Suomen luonnonsuojeluliitto)
Ammatinharjoittaja voi pitää maksuperusteista yhdenkertaista kirjanpitoa. Siinä tulo kirjataan kirjanpitoon silloin, kun se saadaan, ja meno silloin, kun se maksetaan. Ammatinharjoittaja voi pitää myös suoriteperusteista kahdenkertaista kirjanpitoa. (www.kemijarvi.fi)
4 KudoZ points awarded for this answer.
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