accruals

Englisch - Türkisch

Definition von accruals im Englisch Türkisch wörterbuch
accruals accounting: tahakkukları muhasebe
accrual: {i} artış miktarı
accrual: {i} çoğalma
Verify accruals: tahakkuk kontrolü
income accruals: (Ticaret) gelir tahakkukları
revenue accruals: (Ticaret) gelir tahakkukları
accrual: büyüme
accrual: Tahakkuk
accrual: {i} artış
accrual: artış miktar
expense accruals: (Ticaret) gider taahakkukları

Englisch - Englisch

Definition von accruals im Englisch Englisch wörterbuch: Expenses incurred but not yet paid in an accounting period They must be shown on the balance sheet as money owing by organisations which do not qualify for small organisations exemptions from accounting regulations Assets; Liabilities for services received for which payment has yet to be made (Chapter 15); A way to account for money earned but not yet paid or received Thus, if a bond pays interest annually at the year end, half of that interest may be accrued in accounts on June 30; Any hours that employees accumulate for use at another time in the form of earned vacation, personal time, or sick leave, for example; Expenses incurred and revenue earned in the current accounting period but not recorded as of the end of the period; Continually recurring short-term liabilities Examples are accrued wages, accrued taxes and accrued interest; The beginning accrual balance to be used on the next scheduled statement (with accrual option on financial statement only) for the respective frequency code One accrual balance for each frequency code; The purpose of this concept is to make sure that all revenues and costs are recorded in the appropriate statement at the appropriate time So, when a profit statement is compiled, the cost of goods sold relevant to those sales should be recorded accurately and in full in that statement Costs concerning a future period must be carried forward as a prepayment for that period and not charged in the current profit statement; Recurring continuous short-term liabilities Examples of accruals are accrued wages and accrued interest; Entries made at the end of an accounting period which are due entirely to the use of the accrual basis of accounting; i e , to record expenses incurred but not paid (Source: FHA Handbook 4370 4 REV-1, Appendix 2); accounts on a balance sheet representing liabilities and assets that are non cash used in accrual-based accounting; recognition of income and expenses that take place elthough they are not received or paid for until a later period; plural of accrual; Any hours of earned paid time off that employees accumulates - in the form of earned vacation time, personal time or sick time; Continually recurring short-term liabilities, especially accrued wages and accrued taxes; 1 One of the fundamental accounting concepts, also known as the matching concept Revenue and costs are credited or charged to the profit and loss account for the year in which they are earned or incurred, not when any cash is received or paid For example, if a sale is made on credit this year, but the cash is only received next year, the sale is treated as income in this year; Provisions for income earned but not yet billed, or for expenses incurred but not yet paid Examples are the amount of sales you have made but which you have not yet been paid for, and the cost of electricity which you have used but have not paid for, even if you have not yet been billed for it; Expenses which overlap accounting periods Example: A material is received on April 29, 1996, and you wish to include it as an expense in fiscal year 1996 (which ends April 30) You may create a goods receipt, or a G/L account posting on April 29, 1996, to ensure that the expense is charged in the right year You charge the appropriate CF centre, and credit an accrual account The accrual account lets you accept (accrue) the charges in 1996, even though no invoice has been received See Prepaid
accrual: An increase; something that accumulates, especially an amount of money that periodically accumulates for a specific purpose
accrual: a charge incurred in one accounting period that has not been paid by the end of it
Accrual: An obligation for goods/services that have been received by September 30 but not paid
Accrual: The apportionment of premiums and discounts on forward exchange transactions that relate directly to deposit swap (Interest Arbitrage) deals , over the period of each deal
Accrual: An estimate of cost that has been incurred but not yet paid by the Agency An accrual is calculated for a specific agreement It helps provide current information on the financial status of an activity and program
Accrual: the act of accumulating
Accrual: The total amount of child support payments that you owe or that are late
Accrual: A monetary amount or number of hours that employees can accumulate over time Accruals can be compounded by employees and used at a later date Vacation leave and sick time are accruals
Accrual: In developing a conceptual framework for accounting and financial reporting, accrual recognizes transactions and events when the activity occur regardless of when the cash changes hands As long as something is estimable and probable it is recognized Estimating how much pension a person is due from working one year even though the person might not receive the pension for many years is an example of accrual
Accrual: - The amount of money that is set aside to cover expenses The accrual is the plan's best estimate of what those expenses will be and (for medical expenses) is based on a combination of data from authorization system, the claims system, lag studies, and the plans prior history
Accrual: The process of enrolling patients in a clinical research study (trial), or the number of patients already enrolled in a trial or anticipated to enroll in a trial
Accrual: Income is reported in the year it is earned, and expenses are deducted in the year they are incurred
Accrual: An acquisition of archival material which belongs to a group of archival records that are already in the custody of the repository
Accrual: The recognition of revenue when earned or expenses when incurred regardless of when cash is received or disbursed
Accrual: The accounting basis that brings items to account as they are earned or incurred (and not as cash received or paid) and includes them in financial statements in the related accounting period
Accrual: An entry which records an expense at year end where the expense has been incurred by the fiscal year end, but the disbursement of cash has not occurred Generally is used with wages and purchases to insure a charge is entered in the year in which it was incurred
Accrual: An accounting convention by which payments and receipts are recorded as they occur, even if no cash flow takes place
Accrual: The process of getting patients into a trial, or the number of patients in a trial or planned to be in a trial For example, "Projected accrual 14" means they are planning to treat 14 patients in the trial "Accrual completed" means they've got all the patients they planned for the trial The trial is probably closed to new patients
Accrual: An acquisition additional to a unit of description fonds already held by a repository See also Open fonds [ISAD(G)]
Accrual: The amount of money that is set aside to cover expenses The accrual is the plan's best estimate of what those expenses are and (for medical expenses) is based on a combination of data from the authorization system, the claims system, the lag studies, and the plan's prior history
Accrual: Recognition of revenue and costs as they are earned or incurred (and not as money is received or paid) It includes recognition of transactions relating to assets and liabilities as they occur irrespective of the actual receipts or payments
Accrual: When there is a difference between what is allocated per pay cycle versus what is expensed, an accrual occurs This term of accrual is somewhat misnamed and would be better understood if it were termed 'allocation adjustment' An accrual is a flow of dollars from an operating account, typically to a reserve account An accrual occurs when there is a difference between what is planned and what has actually happened
accrual: In finance, the accrual of something such as interest or investments is the adding together of interest or different investments over a period of time. = accumulation
accrual: Accrument
accrual: {i} compilation, accumulation, collection