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| Subject | English | Turkish |
| comp., MS | accrual accounting | tahakkuk muhasebesi (An accounting method that recognizes revenues when they are earned and expenses when they are incurred, regardless of when they are received or paid) |
| comp., MS | accrual basis accounting | tahakkuk esaslı muhasebe (An accounting method that recognizes revenues when they are earned and expenses when they are incurred, regardless of when they are received or paid) |