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| Hungarian | English |
| elhatárolt bevétel | accrued revenue (Revenue earned in one accounting period but received in a subsequent accounting period) |
| elhatárolt költség | accrued cost (A transaction that is recorded in a profit and loss account by an expense transaction) |
| elhatároláson alapuló könyvelés | accrual basis accounting (An accounting method that recognizes revenues when they are earned and expenses when they are incurred, regardless of when they are received or paid) |