Jan 5, 2010 14:59
14 yrs ago
7 viewers *
English term
accrual accounting
GBK
English to Indonesian
Bus/Financial
Accounting
Definition from
InfoUSA - U.S. Department of State:
A system of accounting in which revenues are recorded when earned and outlays are recorded when goods are received or services performed, even though the actual receipt of revenues and payment for goods or services may occur, in whole or in part, at a different time.
Example sentences:
Accrual accounting is considered to be the standard accounting practice for most companies, with the exception of very small operations. (Investopedia ULC)
Accrual accounting matches revenues with expenses for a particular period and this is the basis of the matching principle. Accrual accounting demands that expenses be matched with the revenue that was generated from those expenses. (Money Instructor)
Like cash-basis accounting, accrual accounting has its drawbacks. It does a good job of matching revenues and expenses, but it does a poor job of tracking cash. (Wiley Publishing, Inc.)
Proposed translations
(Indonesian)
| 5 +1 | akuntansi akrual |
Wiyanto Suroso
|
| 4 | Metode Akrual |
Herry Satria
|
Change log
Jan 5, 2010 14:24: changed "Kudoz queue" from "In queue" to "Public"
Jan 5, 2010 14:59: changed "Stage" from "Preparation" to "Submission"
Jan 8, 2010 15:58: changed "Stage" from "Submission" to "Selection"
Proposed translations
+1
3 hrs
Wiyanto Suroso
Indonesia
Indonesia
Indonesia
Creating value in your business
Native in: Indonesian (Variants: Standard-Indonesia, Javanese) 
Works in: English to Indonesian, Indonesian to English, English to Javanese, and 1 more.
akuntansi akrual
Definition from
Kamus Keuangan Praktis.com:
Akuntansi akrual ialah suatu metode akuntansi yaitu pendapatan diakui pada saat diperoleh dan biaya diakui pada saat terjadi tanpa memperhatikan waktu penerimaan pengeluaran kas.
Example sentences:
Setelah dibuka secara resmi oleh Menkeu, acara dilanjutkan dengan pemaparan beberapa materi tentang tinjauan ilmiah terhadap akuntansi akrual, pengalaman Australia dalam mengimplementasikan sistem akrual, dan konsep migrasi menuju sistem akrual versi Indonesia. (Ditjen Perbendaharaan, Depkeu RI)
Secara konseptual rekayasa keuangan dapat dilakukan karena sistem akuntansi akrual (accrual accounting) memungkinkan kebijakan manajerial dalam pengakuan waktu dan jumlah pendapatan serta biaya (Teoh et al., 1997; DuCharme et al., 2000). (Pendidikan Network)
Namun karena nilai awal (initial cost) asset tersebut merupakan sebuah informasi yang relevan, maka menurut perlakuan akuntansi akrual yang diterima umum, nilai yang dibebankan tidak langsung mengurangi (write-off) nilai asset yang bersangkutan, melainkan menjadi akun offset dari akun asset tersebut. (Dani Sugiri.com)
3 days 4 hrs
Herry Satria
Indonesia
Indonesia
Indonesia
Accountant & Diploma of English
Native in: Indonesian 
Works in: Indonesian to English, English to Indonesian
Metode Akrual
Definition from
own experience or research:
Accrual Accounting mengacu pada salah metode pencatatan yang digunakan dalam akuntansi seperti juga cash basis.
Example sentences:
Berdasar ketentuan pasal 28 UU KUP, WP dapat memilih apakah menggunakan pembukuan dengan metode kas atau metode akrual. (Situs Berita Pajak)
Discussion
accrual accounting: akuntansi akrual
accrual accounting system: sistem akuntansi akrual
accrual accounting method: metode akuntansi akrual
accrual-basis accounting: akuntansi berbasis akrual