Glossary entry (derived from question below)
English term or phrase:
accrual
Croatian translation:
Evidentiranje transakcija kad se dogode a ne kad su plaćene
English term
accrual
| 5 +3 | Evidentiranje transakcija kad se dogode a ne kad su plaćene |
Denis Pajtak
|
| 5 +2 | računovodstvo na temelju nastanka poslovnog događaja |
Miomira Brankovic
|
| 3 | izračunavanje kamata |
Kornelija Karalic
|
Jan 14, 2006 08:01: dkalinic changed "Level" from "Non-PRO" to "PRO"
PRO (3): Miomira Brankovic, Karen Ordanic, dkalinic
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Proposed translations
Croatia
Native Eng. & Cro. IT/business expert
Native in: Croatian 
, English
Works in: English to Croatian, Croatian to English, German to Croatian
Evidentiranje transakcija kad se dogode a ne kad su plaćene
Accrual Accounting = Obračunsko računovodstvo ili računovodstvo na osnovi obračunskih tokova. Zasniva se na temeljnoj pretpostavci da se prihodi priznaju kad su zarađeni, a rashodi se priznaju kad se pojave, bez obzira kada se novac naplaćuje ili plaća.
Dakle, sutina: obračunato a ne(u)plaćeno. Cheers!
Bosnia and Herzegovina
Translation... I just love it!!!
Native in: Bosnian , Croatian
Works in: English to Bosnian, English to Croatian, English to Serbo-Croat
izračunavanje kamata
accrual: prirast
Ako je rijec o finansijama onda bi to moglo biti kamata.
Serbia
Economist, 35 yrs in Econ./Finance/Law
Native in: Serbian
Works in: English to Serbian, Serbian to English, Serbo-Croat to English, and 3 more.
računovodstvo na temelju nastanka poslovnog događaja
Kolega Pajtak je dobro obrazloio sutinu ovog termina, ali nije dao pravi hrvatski prevod.
Prihodi od plasmana koji su raspoređeni u rizičnu skupinu A
priznaju se u računu dobiti i gubitka razdoblja u kojem su zarađeni (načelo nastanka poslovnog događaja odnosno načelo fakturirane realizacije),
http://www.hnb.hr/propisi/odluke-nadzor-kontrola/upravljanje...
Evidentiranje prihoda temelji se na načelu nastanka poslovnog događaja i načelu sučeljavanja prihoda i rashoda.
http://www.crosec.hr/pravilnici/1656.htm
Kod evidentiranja rashoda i obveza za mirovinska primanja nije primjenjivano modificirano načelo nastanka događaja, na način da se rashodi evidentiraju u trenutku nastanka poslovnog događaja, već su rashodi evidentirani po načelu novčanog tijeka.
http://www.revizija.hr/izvj2005-redovne/word/39-hrvatski_zav...
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Note added at 17 hrs 38 mins (2006-01-13 03:04:01 GMT)
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Accrual accounting - An accounting method that measures the performance and position of a company by recognizing economic events regardless of when cash transactions occur. The general idea is that economic events are recognized by matching revenues to expenses (the matching principal) at the time in which the transaction occurs rather than when payment is made (or received).
http://www.investopedia.com/terms/a/accrualaccounting.asp
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