accounting period issue

accounting period issue
 проблема учетного периода; трудности отнесения доходов и расходов к коротким промежуткам времени, таким как месяц или год.

Англо-русский толковый словарь бухгалтерских и финансовых терминов. - Издательство "Академия Естествознания". . 2012.

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