et

viitlaekumised

1

Terminological databases

EKI terminibaas Esterm

ID 696053 Last modified 30.12.2004
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Domain accountancy & commercial arithmeticsEU financing - EU budgetpublic finances
  • income earned but neither received nor past due
  • accrual - amount incurred as a charge in a given accounting period but not paid by the end of that period
viitlaekumised
accrued income preferred
Usage examples
  • The revenue to be recovered shall appear in the liabilities section under accruals and deferred income and the corresponding claims shall appear in the assets section under the heading 'receivable account' or other appropriate headings.
accruals

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