| Subject | French | English |
| econ., account. | comptabilité d'exercice | accounting on an accruals basis |
| econ. | comptabilité d'exercice | accruals-based accounting |
| account. | comptabilité d'exercice | accruals principle |
| fin. | comptabilité d'exercice | accruals accounting |
| fin. | comptabilité d'exercice | accrual basis |
| fin. | comptabilité d'exercice | accounting on a receivable-payable basis |
| fin. | comptabilité d’exercice | accrual accounting |
| comp., MS | comptabilité d'exercice | accrual accounting (An accounting method that recognizes revenues when they are earned and expenses when they are incurred, regardless of when they are received or paid) |
| fin. | comptabilité d'exercice | accruals basis |
| UN, insur. | comptabilité d'exercice | accrual accounting, basis |
| market. | comptabilité d'exercice | financial accounting |
| market. | comptabilité d'exercice | accrual basis of accounting |
| econ., account. | comptabilité d'exercice | accrual basis accounting |
| econ. | comptabilité d'exercice | accrual-based accounting |
| IMF. | comptabilité d'exercice modifiée | modified accrual accounting (finances publiques (MTFP 2001)) |
| fin. | comptabilité d'exercice modifiée | modified accrual accounting |
| comp., MS | méthode de comptabilité d'exercice | accrual method (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 | méthode de comptabilité d'exercice | accrual basis accounting (An accounting method that recognizes revenues when they are earned and expenses when they are incurred, regardless of when they are received or paid) |
| fin. | méthode de la comptabilité d'exercice | accruals basis |
| comp., MS | méthode de la comptabilité d'exercice | accrual basis accounting (An accounting method that recognizes revenues when they are earned and expenses when they are incurred, regardless of when they are received or paid) |
| account. | méthode de la comptabilité d'exercice | accrual basis |
| fin. | principe de la comptabilité d'exercice | accruals principle |
