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Analysis

Kế toán dồn tích

A method of accounting in which revenues and expenses are recorded when they are earned or incurred, regardless of when cash is received or paid, aligning financial reporting with underlying economic activity.

Quick answer: A method of accounting in which revenues and expenses are recorded when they are earned or incurred, regardless of when cash is received or paid, aligning financial reporting with underlying economic activity.

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Quick answer

A method of accounting in which revenues and expenses are recorded when they are earned or incurred, regardless of when cash is received or paid, aligning financial reporting with underlying economic activity.

Why it matters

Kế toán dồn tích matters because it supports clear communication in Analysis contexts for Financial Analysts, Bankers, and Traders. It also connects to aviation training and exam language such as CFA, ACCA, and FRM.

Editorial context

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Questions and answers

Questions and answers

What is Kế toán dồn tích?

In this glossary, Kế toán dồn tích refers to: A method of accounting in which revenues and expenses are recorded when they are earned or incurred, regardless of when cash is received or paid, aligning financial reporting with underlying economic activity.

How is Kế toán dồn tích used in finance?

In finance communication, this term appears in contexts such as: "Trong kế toán dồn tích, doanh thu được ghi nhận khi phát sinh, dù tiền về sau."

Why does Kế toán dồn tích matter in finance?

Kế toán dồn tích matters because it supports clear communication in Analysis contexts for Financial Analysts, Bankers, and Traders. It also connects to aviation training and exam language such as CFA, ACCA, and FRM.

Who uses Kế toán dồn tích?

Kế toán dồn tích is mainly used by Financial Analysts, Bankers, and Traders.

What category does Kế toán dồn tích belong to?

In this glossary, Kế toán dồn tích is grouped under Analysis. Related pages in this category explain adjacent procedures, commands and operational concepts.

Where does this definition come from?

This definition is sourced from CFA Institute, IFRS Foundation, FASB (GAAP), Basel III Framework and published by Protermify Finance as a static finance reference page.

Definition

A method of accounting in which revenues and expenses are recorded when they are earned or incurred, regardless of when cash is received or paid, aligning financial reporting with underlying economic activity.

Operational example

Under accrual accounting, revenue is recognized when earned even if the cash is received later.

Localized term

Kế toán dồn tích

Localized example

Trong kế toán dồn tích, doanh thu được ghi nhận khi phát sinh, dù tiền về sau.

Definition language

English reference definition

Source

CFA Institute, IFRS Foundation, FASB (GAAP), Basel III Framework

Category

Analysis

Exam relevance

  • CFA
  • ACCA
  • FRM

Target audience

  • Financial Analysts
  • Bankers
  • Traders

Related terms

Use the related links below to continue through connected finance terminology.

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