| NOMBRE | possession | base de acumulación, base acumulativa | a method of accounting in which each item is entered as it is earned or incurred regardless of when actual payments are received or made |
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| Sentido | A method of accounting in which each item is entered as it is earned or incurred regardless of when actual payments are received or made. | |
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| Sinónimo | base acumulativa | |
| General | contabilidad, sistema de contabilidad | A bookkeeper's chronological list of related debits and credits of a business |
| Contrario | criterio de caja | A method of accounting in which each item is entered as payments are received or made |
| Inglés | accrual basis | |
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