| Subject | English | German |
| market. | accrual basis method | Geschaftsjahrmethode |
| fin. | accrual method | Rechnungsabgrenzung |
| comp., MS | accrual method | periodengerechte Buchführung (An accounting method that recognizes revenues when they are earned and expenses when they are incurred, regardless of when they are received or paid) |
| fin. | accrual method | Rechnungslegung unter Berücksichtigung von Abgrenzung |