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accrual basis accounting
comp., MS	méthode de la 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); méthode de 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)
econ., account.	comptabilité d'exercice
fin.	comptabilité patrimoniale; comptabilité sur la base des droits constatés; système de l'exercice
IMF.	comptabilité sur la base des droits et obligations (SCN 1993, MSMF 2000); comptabilité d'engagements (FRA); comptabilité patrimoniale (FRA)

accrual basis accounting: 7 phrases in 4 subjects

Economy	1
Finances	3
Marketing	1
United Nations	2