"Ratei e risconti" are accounting adjustments for revenue and expense recognition periods. "Accruals and prepayments/adjustment accounts" are the English terms.
Ratei e risconti sono aggiustamenti contabili per periodi di competenza. "Accruals and prepayments/adjustment accounts" sono i termini inglesi.
| Fronte | Ratei e risconti |
|---|---|
| Retro | Accruals and prepayments/adjustment accounts |
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