register    |    forgot your password
 General
 Business
 Philosophy
 Technology & Computers
 Medicine
 Primary
 Military
 Arts
 Translation
 Entertainment
 Geography
 Law
 Arabic & Islamic Encyclopedias
 Education
change password
old password
new password
confirm password
Follow Us On Facebook
Follow Us On Twitter
TYPE OF DICTIONARY
0
To
General
Business
Philosophy
Technology & Computers
Medicine
Primary
Military
Arts
Translation
Entertainment
Geography
Law
Arabic & Islamic Encyclopedias
Education
طَرِيقَةُ المُحَاسَبَةِ بالإِسْتِحْقاقِ
 
Accrual Basis of Accounting
 
Accrual basis of accounting refers to the calculation of where consideration is given to the difference between revenues earned and expenses incurred in earning the revenues; and no consideration is given to when cash is received and disbursed. Adjustments are made for accrued and deferred (prepaid and unearned) items.
 
تَعْتَبِرُ هذِهِ الطَّرِيقَةُ أنّ صَافِيَ الأَرْباحِ هُو الفَرْقُ بَيْنَ الإِيرَادَاتِ المُكْتَسَبةِ والمَصَاريفِ المُتَكَبَّدَةِ في كَسْبِ هذه الإيراداتِ، ولا أَهَمِّيَّةَ مُطْلَقًا للوَقْتِ الَّذِي يَتِمُّ فيهِ اسْتِلامُ النَّقْدِيَّةِ أو إنْفَاقُها. وطِبْقًا لهذِه الطَّرِيقَةِ تُعْمَلُ قُيودُ التَّسْوِياتِ للبِنودِ المُسْتَحِقَّةِ والبُنودِ المُؤَجَّلةِ (المَدْفوعَةِ مُقَدمًا وغَيْرِ المُكْتَسَبَةِ).