доход (например, проценты), который был заработан, но не был получен на дату составления Баланса (Balance Sheet date). Также unrecorded revenue
Специализированный англо-русский словарь бухгалтерских терминов. А. В. Чмель, А. В. Андрюшин.
accrued revenue — Revenue earned and *recognized in a *financial reporting period, for which the related cash has yet to be received. The accrued revenue is recorded as either a *current or *long term asset at the end of the financial reporting period, in line… … Auditor's dictionary
Accrued Revenue — An asset class for goods or services that have been sold or completed but that have not yet been billed and/or paid for. Accrued revenue is income that has been incurred but not received, such as monthly rent that is due in arrears, or following… … Investment dictionary
accrued revenue — See: accrued income … Accounting dictionary
accrued income — accrued revenue Income that has been earned during an accounting period but not received by the end of it. Accrued income is dealt with as set out in the accruals concept outlined in Statement of Standard Accounting Practice 2. For example,… … Accounting dictionary
accrued income — income earned but not yet received nor past due. Also called accrued revenue. [1980 85] * * * accrued income, income earned but not yet received … Useful english dictionary
accrued income — income earned but not yet received nor past due. Also called accrued revenue. [1980 85] * * * … Universalium
accrued assets — An alternative term for *accrued revenue … Auditor's dictionary
Accrued Interest — 1. A term used to describe an accrual accounting method when interest that is either payable or receivable has been recognized, but not yet paid or received. Accrued interest occurs as a result of the difference in timing of cash flows and the… … Investment dictionary
Matching principle — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts … Wikipedia
Accrual — is derived from the verb , which describes the gathering or clustering of things together over time, as atoms, or it describes a general increase in number, as in interest. It also holds specific meanings in the contexts of accounting and payroll … Wikipedia
Deferral — For other uses, see Deferral (disambiguation). Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management … Wikipedia
