承諾確認會計：
1、成本與費用的計提；
2、而成本與費用對應供應商，對應應付債務；
3、廣義的承諾即是壹種債務，包括外部供應商和內部人力成本等；
4、狹義的承諾包括內部費用部分，而內部費用與預算掛鉤。
"Also known as Encumbrance Accounting or Invoice Matching, Commitment Accounting allows the posting of expenses before the creation or collection of the underlying documents such as invoices, purchase orders, etc., and before those committed funds are paid out.
This allows the financial records to reflect the allocation of budgetary resources when they are committed instead of when they are paid out, providing financial information earlier than “budget to actual” reports and preventing budget overruns.
Typical “continuing” commitments would include wages and salaries for employees and monthly utility payments, and typical “specific” commitments might include the verbal agreement (and subsequent written agreement) to hire a band for an event."
"Commitment accounting identifies and reserves funds for future payment obligations. Commitment accounting is required to ensure that departments anticipate their expenditures so as not to exceed appropriation ceilings. Commitment accounting means the accounting entries are made and the appropriation is charged when a contract is entered into or when an order is placed for goods or services. The entries record the amount to be reserved out of the unencumbered balance remaining in an appropriation in order to honour the commitment."