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Glossary entry

Inglese term or phrase:

accruals

Italiano translation:

contabilità per competenza

Added to glossary by Maria Elisa Albanese
Feb 2, 2011 17:00
14 yrs ago
18 viewers *
Inglese term

accruals

Non-PRO Da Inglese a Italiano Altro Economia
A Registration Certificate in terms of Section..... is herewith enclosed.
Your first return covers the period 111111/2000 - 1111111/2009
the subsequent tax periods will be of 4 months and the tax returns must reach this Department within 7 weeks from the end of the tax period.
Your accounting basis is Accruals
The main Trade Classification is ...
Proposed translations (Italiano)
4 +1 contabilità per competenza
4 accantonamenti
Change log

Feb 2, 2011 17:00: changed "Kudoz queue" from "In queue" to "Public"

Votes to reclassify question as PRO/non-PRO:

PRO (2): Giulia D'Ascanio, sabrina rivalta

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Proposed translations

+1
32 min
Selected

contabilità per competenza

Nel contesto si parla di un tipo di contabilità. Nel sito indicato sotto è data questa definizione di contabilità per competenza:

Contabilità (Accrual accounting) che prevede la contabilizzazione dei ricavi e dei costi nel periodo in cui sono stati realizzati e sostenuti. Si considerano come costi sostenuti quelli relativi a risorse consumate per produrre i ricavi. Si tratta del metodo contabile adottato comunemente, mentre la contabilità per cassa, che considera solo le entrate e le uscite di cassa, non è il più delle volte efficace per analizzare la performance di un'azienda.

Vedi: http://www.sigecon.it/component/option,com_glossary/Itemid,1...

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Note added at 14 hrs (2011-02-03 07:47:26 GMT)
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Direi che si potrebbe tradurre come:
Il (vostro) tipo di contabilità è 'per competenza'

oppure, un po' più liberamente,
La contabilità è tenuta per competenza
Note from asker:
quindi diventa: "La Vostra base contabile è contabilità per competenza" ?
Peer comment(s):
agree sabrina rivalta : sisi!
51 min
grazie!
Something went wrong...
4 KudoZ points awarded for this answer. Comment: "grazie"
18 min

accantonamenti

On a balance sheet, an expense or asset that is recognized before it is paid. Accruals are recorded as liabilities or assets (depending on the type) and are recognized because of the extremely high likelihood of payment. Accruals are generally periodic payments; examples include salaries and accounts receivable from well-known customers. They are recorded as "accrued" on a balance sheet on the date the payment begins to be expected; they remain in this section of the balance sheet until they are actually paid.
Reference:

http://financial-dictionary.thefreedictionary.com

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