 |
| Subject | English | Russian |
| account. | Accrual principle | принцип начислений (waxlips) |
| gen. | accrual principle | допущение временной определённости фактов хозяйственной деятельности (means that sales are recognised when they are made, rather than when cash is received – so sales and purchases on credit are usually included in profit and loss account in the year the sale was invoiced in, rather than when payment is received.  moneyterms.co.uk Alexander Demidov) |
| bank. | accruals principle | принцип начисления |
| fin. | accruals principle | метод начисления (Yeldar Azanbayev) |
| busin. | accruals principle | принцип наращивания |
| gen. | the accrual principle assumption | допущение временной определённости фактов хозяйственной деятельности (multitran.ru) |