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| Subject | English | Icelandic |
| comp., MS | accrued cost | uppsafnaður kostnaður (The accumulated value of costs recognized from invoicing a job. The accrued cost is posted to an accrued expense liability account in the balance sheet) |
| comp., MS | accrued cost | áfallinn kostnaður (A transaction that is recorded in a profit and loss account by an expense transaction) |
| comp., MS | accrued revenue | áfallnar tekjur (Revenue earned in one accounting period but received in a subsequent accounting period) |