08:47 Jan 20, 2019 |
English to Italian translations [PRO] Bus/Financial - Accounting | |||||
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Summary of answers provided | ||||
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3 | crediti maturati dopo le vendite |
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post sales credit accruals crediti maturati dopo le vendite Explanation: A pagina 6 del primo link in basso, uno studio di consulenza tributaria traduce con "*Credit accrued* over a year in respect of which the Return has not been filed or has been filed late can be recovered at the latest... " la corrispondente frase in italiano "con riferimento al credito maturato in un anno per il quale la dichiarazione è stata omessa, o è stata presentata tardivamente, è stato precisato che lo stesso può essere recuperato, al più tardi..." Inoltre in vari documenti, come in quello riportato nel secondo link, si trova una spiegazione come quella riportata qui sotto, che mi sembra abbastanza utile: "Accrual Accounting: Most companies use accrual accounting. It is the alternative to a cash accounting system, and a necessary system for companies that sell products to customers on credit. Accrual accounting is based on an accounting convention that seeks to match expenses and sales to the period when they occurred. Just because money has not been received or billed does not mean it has not been earned. Also referred to as accrued revenue, accrued income is often used in the services industry". https://www.pirolapennutozei.it/wp-content/uploads/2007/05/341.pdf https://www.investopedia.com/terms/a/accruedincome.asp |
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