| Subject | English | Spanish |
| market. | accrual basis method | método de la base devengada |
| market. | accrual basis method | método de ejercicio |
| comp., MS | accrual method | método de valores devengados (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 | método del devengo (de la acumulación) |