accrual accounting

Finnish translation: suoriteperusteinen kirjanpito

GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
English term or phrase:accrual accounting
Finnish translation:suoriteperusteinen kirjanpito

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15:00 Jan 5, 2010
English to Finnish translations [PRO]
Bus/Financial - Accounting
Additional field(s): Business/Commerce (general), Economics, Finance (general)
English term or phrase: accrual accounting
Definition from InfoUSA - U.S. Department of State:
A system of accounting in which revenues are recorded when earned and outlays are recorded when goods are received or services performed, even though the actual receipt of revenues and payment for goods or services may occur, in whole or in part, at a different time.

Example sentence(s):
  • Accrual accounting is considered to be the standard accounting practice for most companies, with the exception of very small operations. Investopedia ULC
  • Accrual accounting matches revenues with expenses for a particular period and this is the basis of the matching principle. Accrual accounting demands that expenses be matched with the revenue that was generated from those expenses. Money Instructor
  • Like cash-basis accounting, accrual accounting has its drawbacks. It does a good job of matching revenues and expenses, but it does a poor job of tracking cash. Wiley Publishing, Inc.
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suoriteperusteinen kirjanpito
Definition:
Suoriteperusteinen kirjanpito
Menot ja tulot kirjataan sille päivälle, jona hyödyke on siirtynyt myyjältä ostajalle. Kirjanpidossa ovat tilikauden aikana käytössä myyntisaamisten ja ostovelkojen tilit.
Selected response from:

Merja Jauhiainen
Finland
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4 KudoZ points were awarded for this answer



Summary of translations provided
4 +2suoriteperusteinen kirjanpito
Merja Jauhiainen


  

Translations offered


27 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5 peer agreement (net): +2
suoriteperusteinen kirjanpito


Definition from Taloushallintoliitto:
Suoriteperusteinen kirjanpito
Menot ja tulot kirjataan sille päivälle, jona hyödyke on siirtynyt myyjältä ostajalle. Kirjanpidossa ovat tilikauden aikana käytössä myyntisaamisten ja ostovelkojen tilit.

Example sentence(s):
  • Suoriteperusteisessa kirjanpidossa meno tai tuloa kirjataan silloin, kun tavara tai palvelu vaihtaa omistajaa. Eli kirjanpidollisesti meno syntyy jo silloin, kun tavarat vastaanotetaan vaikka ne olisi ostettu velaksi. Ja vastaavasti tulo syntyy sillä hetkellä, kun tavara tai palvelu luovutetaan. - Suomen luonnonsuojeluliitto  
  • Ammatinharjoittaja voi pitää maksuperusteista yhdenkertaista kirjanpitoa. Siinä tulo kirjataan kirjanpitoon silloin, kun se saadaan, ja meno silloin, kun se maksetaan. Ammatinharjoittaja voi pitää myös suoriteperusteista kahdenkertaista kirjanpitoa. - www.kemijarvi.fi  
Merja Jauhiainen
Finland
Local time: 01:34
Native speaker of: Native in FinnishFinnish
PRO pts in category: 4

Votes in favor of/against selecting this as the best translation of the term asked
Yes  Arja Whiteside (X)
7 mins
  -> Kiitos, Arja!

Yes  Alfa Trans (X)
1 day 1 hr
  -> Kiitos, Marju!
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