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| comptabilité sur la base des droits et obligations (SCN 1993, MSMF 2000); comptabilité d'engagements (FRA); comptabilité patrimoniale (FRA) | |||
| 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) | |||
| comptabilité d'exercice | |||
| comptabilité patrimoniale; comptabilité sur la base des droits constatés; système de l'exercice | |||
| accrual basis accounting: 7 短语, 4 学科 |
| 经济 | 1 |
| 联合国 | 2 |
| 营销 | 1 |
| 财政 | 3 |