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| Subject | Latvian | English |
| econ. | uzkrājumu grāmatvedība | accruals basis |
| econ., account. | uzkrājumu grāmatvedība | accrual accounting |
| econ. | uzkrājumu grāmatvedība | accruals-based accounting |
| econ. | uzkrājumu grāmatvedība | accrual-based accounting |
| comp., MS | uzkrājumu principa grāmatvedība | 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) |