O QUE SIGNIFICA ACCRUAL EM INGLÊS
Accrual
O acréscimo de alguma coisa é, em finanças, a adição de interesse ou investimentos diferentes ao longo de um período de tempo. Possui significados específicos na contabilidade, onde pode se referir a contas em um balanço que representa passivos e ativos não monetários utilizados na contabilidade de competência. Esses tipos de contas incluem, entre outros, contas a pagar, contas a receber, ágio, passivo por impostos diferidos e despesas com juros futuros. Por exemplo, uma empresa entrega um produto a um cliente que pagará 30 dias depois no próximo ano fiscal, que começa uma semana após a entrega. A empresa reconhece o produto como uma receita em sua demonstração de resultados atual ainda para o ano fiscal da entrega, mesmo que ele seja pago em dinheiro durante o período contábil seguinte. Os rendimentos também são um rendimento acumulado no balanço para o exercício fiscal de entrega, mas não para o próximo ano fiscal quando o dinheiro é recebido. Da mesma forma, um vendedor, que vendeu o produto, ganhou uma comissão no momento da venda.
definição de accrual no dicionário inglês
A primeira definição de acumulação no dicionário é o ato de acumular. Outra definição de acumulação é algo que acumulou. O acréscimo é também uma despesa incorrida em um período contábil que não foi pago até o final.
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CITAÇÕES EM INGLÊS COM «ACCRUAL»
Citações e frases célebres com a palavra
accrual.
Concepts are vindicated by the constant accrual of data and independent verification of data. No prize, not even a Nobel Prize, can make something true that is not true.
10 LIVROS EM INGLÊS RELACIONADOS COM «ACCRUAL»
Descubra o uso de
accrual na seguinte seleção bibliográfica. Livros relacionados com
accrual e pequenos extratos deles para contextualizar o seu uso na literatura.
1
Accrual Budgeting: Experiences of Other Nations and ...
Looks at the other nations that have moved toward the fuller use of accrual concepts in budget reporting with an eye to what help their early experiences might offer the U.S. There are significant political, cultural and economic ...
Christine E. Bonham, Elizabeth A. McClarin,
2000
2
Performance Budgeting--Is
Accrual Accounting Required?
This paper reviews the role of accounting in budget system reform from the perspective of emerging economies who wish to adopt the OECD's performance budgeting reforms.
3
Accrual Budgeting and Fiscal Policy
What are the practical challenges which may arise in implementing sound fiscal policy under a budgeting system which is significantly more complex than traditional cash budgeting? These are the primary questions addressed in this paper.
4
Transition to
Accrual Accounting
This technical note and manual addresses the following main questions: 1.
Abdul Khan, Stephen Mayes,
2009
5
Managerial Accounting for Libraries and Other Not-for-profit ...
If an encumbrance system is used with an accrual accounting system, the
accrued expenses of operations are usually increased by the encumbrances
outstanding at the end of the year and are then compared with the approved
budget ...
6
Accrual Quality and Expected Returns: The Importance of ...
Francis, LaFond, Olsson, and Schipper (2005) document that accrual quality is inversely related to the cost of equity capital.
7
Accrual budgeting experiences of other nations and ...
To varying degrees, case study countries have turned to accrual budgeting as a
tool in addressing these issues. Despite obvious and significant political, cultural,
and economic differences, these countries' early experiences with accrual ...
United States, General Accounting Office
8
Understanding Similarities & Differences Between
Accrual & ...
In recent years, both cash and accrual measures show a general deterioration in
the government's fiscal condition. This deterioration was due to both tax and
spending legislation, sometimes in response to outside events, such as the
attacks ...
United States. Government Accountability Office,
2006
9
Zondervan Church and Nonprofit Tax and Financial Guide: For ...
Most small-to-medium-size churches and nonprofit organizations use the cash or
modified cash basis of accounting. These methods do not conform to generally
accepted accounting standards (GAAP). When the accrual basis of accounting is
...
10
Accrual accounting for military retirement: alternative ...
alternative approaches Marvin M. Smith, United States. Congressional Budget
Office. 0 A trust fund would be created to receive the accrual charge, the payment
on the unfunded liability, and other payments. These funds would be used to pay
...
Marvin M. Smith, United States. Congressional Budget Office,
1983
10 NOTÍCIAS NAS QUAIS SE INCLUI O TERMO «ACCRUAL»
Conheça de que se fala nos meios de comunicação nacionais e internacionais e como se utiliza o termo
accrual no contexto das seguintes notícias.
County time off may be scaled back
KINGMAN — The county supervisors will tackle a proposal Monday to reduce accrual of personal time off by county employees. «Mohave Valley News, jul 15»
Online tax payment facility coming - SRA
... with an on-line payment facility that will enable them to make timely payments, help them avoid late payment penalties and accrual of interest ... «The Swazi Observer, jul 15»
The Functionality Assessment Flowchart (FAF): a new simple and …
Eighty women with a median age of 57 years were included in the study (86 % accrual rate). Among these women, 39 (48.8 %) had advanced ... «BMC Blogs Network, jul 15»
More Headaches: Emeryville Enacts Paid Sick Leave & Minimum …
Small Businesses may cap accrual of paid sick time at 48 hours per year and Large Businesses may cap accrual at 72 hours per year. «Mondaq News Alerts, jul 15»
Illinois Doesn't Know Which Employees It Has to Pay with the Money …
We'd have to go in reduce pay to minimum wage, we would behind on benefits accrual and pension accrual, etc.—to go back in later and try to ... «Chicagomag.com, jul 15»
The liver's weighty problem
Other factors, from the types of microbes living in the intestine to genetics, may also induce fat accrual in the liver. Having a particular variant of ... «Science Magazine, jul 15»
Honda's Warranty Expenses:
In order to include each sale and each warranty accrual in the year-end figures contained in its annual report, Honda then converts all those ... «Warranty Week, jul 15»
Zirx and Luxe Are Also Considering Reclassifying Workers as …
If they're given benefits of some kind, like reimbursement of expenses or vacation accrual, they might also work for a company longer, which ... «Re/code, jul 15»
Can New Chicago Taxes on Netflix, Apple, Spotify Withstand Legal …
As a consequence, the time to look at the impact of these rulings is now, before mounting exposure and interest accrual makes challenging ... «24/7 Wall St., jul 15»
Supreme Court Says Wrongful Death Claims Can “Accrue” After …
The court therefore held that the discovery rule permits the accrual of both survival claims and wrongful death claims to occur after the date of ... «WisBar, jul 15»