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Accrual accounting

/ Business Dictionary

Explanation:

Accounting method whereby revenue and expense items are included in income as they are earned or incurred, even though they may not yet have been received or actually paid in cash.

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Accrual accounting

/ Business Dictionary

Explanation:

Methode der Rechnungslegung, wobei Aufwendungen und Erträge der Periode der wirtschaftlichen Verursachung zugeordnet werden, selbst wenn noch kein Zu- oder Abfluß flüssiger Mittel (Ein- /Auszahlung) erfolgt ist.

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