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| comptabilité sur la base des droits constatés; comptabilité d’exercice; comptabilisation en créances et dettes; comptabilité d'engagement; système de l'exercice | |||
| comptabilité sur la base des droits et obligations (SCN 1993, MSMF 2000); comptabilité d'engagements (FRA); comptabilité patrimoniale (FRA) | |||
| comptabilité d'exercice (An accounting method that recognizes revenues when they are earned and expenses when they are incurred, regardless of when they are received or paid) | |||
| comptabilité d'engagements; comptabilité patrimoniale | |||
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| système de l'exercice | |||
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| comptabilité d'engagements | |||
| Englisch Thesaurus | |||
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| A method of accounting which records expenditure at the time the resources involved are consumed and income at the time it is earned during an accounting period, rather than at the point payments are made. Also called resource accounting | |||
| accrual accounting: 24 Phrasen in 7 Thematiken |
| Buchhaltung | 1 |
| Finanzen | 8 |
| Internationaler Währungsfonds | 4 |
| Marketing | 1 |
| Microsoft | 2 |
| Vereinte Nationen | 3 |
| Wirtschaft | 5 |