| Subject | English | French |
| market. | accrual basis method | méthode d'exercice |
| fin. | accrual method | méthode de comptabilisation d'un compte de régularisation passif |
| comp., MS | accrual method | 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) |
| account. | accrual method | système de la comptabilité commerciale |