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| Subject | English | Hungarian |
| comp., MS | accrual accounting | elhatárolás (An accounting method that recognizes revenues when they are earned and expenses when they are incurred, regardless of when they are received or paid) |
| account. | accrual accounting | eredményszemléletű elszámolás |
| comp., MS | accrual basis accounting | elhatároláson alapuló könyvelés (An accounting method that recognizes revenues when they are earned and expenses when they are incurred, regardless of when they are received or paid) |
| account. | accrual basis of accounting | eredményszemléletű számvitel |
| account. | accrual-based accounting | eredményszemléletű elszámolás |
| econ. | accrual-based accounting | eredményszemléletű számvitel |
| econ. | accruals-based accounting | eredményszemléletű számvitel |