Rechnungsabgrenzungsposten {m} /RAP/ [fin.] - accrued and deferred item
Rechnungsabgrenzungsposten {pl} - accrued and deferred items aktiver Rechnungsabgrenzungsposten - accrual; deferred expenses and accrued income passiver Rechnungsabgrenzungsposten - deferral; deferred income and accrued expenses