| Subject | English | Portuguese |
| fin. | accounting commitment | autorização contabilística |
| fin. | accounting commitments | autorizações contabilísticas |
| comp., MS, Braz. | commitment accounting | contabilidade de obrigações (A practice of recording the financial consequences of budget fund reservation accounting events in pre-encumbrance and encumbrance journal accounts for financial and management reporting and analysis) |
| econ. | comparative account of commitments and payments | quadro comparativo dos compromissos e pagamentos |
| fin. | exact account of commitments and authorizations | contabilização exata das autorizações e das ordens de pagamento |