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1 accrual basis principle
English-russian dctionary of contemporary Economics > accrual basis principle
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2 accrual basis principle
English-russian dctionary of diplomacy > accrual basis principle
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3 accrual basis accounting
учет метод начисления [начислений\], учет методом начисления (метод бухгалтерского учета, при котором факты хозяйственной деятельности организации относятся к тому отчетному периоду, в котором они имели место, независимо от фактического времени поступления или выплаты денежных средств, связанных с этими фактами; применяется в ряде стран как метод учета в государственном секторе в противоположность традиционно используему в этой сфере кассовому методу; использование метода является одним из элементов нового государственного управления; в государственном учете США метод применяется для учета в собственных фондах)Syn:accrual basis, accrual base, accrual basis of accounting, accrual system, accrual method, accrual accountingSee:Англо-русский экономический словарь > accrual basis accounting
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4 principle
nпринцип, основа, закон
- acceleration principle
- accounting principle
- accrual basis principle
- arm's length principle
- auditing principles
- averaging principle
- broad principles
- cash flow principle
- ceiling principle
- common law principles
- compatibility principle
- compensation principle
- cost-benefit principle
- credit principle
- equitable principle
- flexibility principle
- floor principle
- fluctuating principle
- fullcost principle
- functional principle
- generally accepted accounting principles
- generally accepted audit principles
- guiding principle
- historical cost principle
- just wage principle
- legal principle
- lower of cost or market principle
- matching principle
- maximum principle
- minimax principle
- minimum principle
- operating principle
- rating principles
- residence principle of taxation
- source principle of taxation
- superposition principle
- territoriality principle
- uncertainty principle
- principle of choice
- principle of classifying
- principle of comparability
- principle of comparative advantage
- principle of comparative cost
- principle of conflicts of law
- principle of continuity of contracts
- principle of continuity of legislaion
- principles of cooperation
- principle of efficiency
- principle of equal advantage
- principle of equality
- principle of equity
- principle of information transparency
- principle of an invention
- principle of legal continuity
- principle of legislative coherence
- principles of management
- principle of material incentive
- principle of most-favoured-nation treatment
- principle of optimality
- principles of price formation
- principle of priority
- principle of profitability of investments
- principle of reciprocity
- principle of risk balancing
- principle of scientific management
- principle of solvency
- principle of sufficiency
- principle of taxation
- in principle
- adhere to principles
- establish a principle
- outline principles
- promote just and equitable principles of trade
- stray from the principlesEnglish-russian dctionary of contemporary Economics > principle
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5 principle
принцип, основа; закон•The principles that underlie all accounting reports. — Принципы, которые лежат в основе всей бухгалтерской отчетности.
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6 basis of accounting
учет метод учета ( доходов и расходов)See: -
7 revenue recognition principle
учет принцип признания дохода (принцип, на котором основывается признание дохода; напр., выручка может признаваться в том же отчетном периоде, в котором она была получена, и отражаться по ее справедливой стоимости на момент получения и т. п.)See:Англо-русский экономический словарь > revenue recognition principle
См. также в других словарях:
accrual basis — See accrual convention. American Banker Glossary In the context of accounting, practice in which expenses and income are accounted for as they are earned or incurred, whether or not they have been received or paid. Antithesis of cash basis… … Financial and business terms
basis — Fundamental principle; groundwork; support; the foundation or groundwork of anything; that upon which anything may rest or the principal component parts of a thing. Accounting. Term used in accounting, especially in tax accounting, to describe… … Black's law dictionary
basis — Fundamental principle; groundwork; support; the foundation or groundwork of anything; that upon which anything may rest or the principal component parts of a thing. Accounting. Term used in accounting, especially in tax accounting, to describe… … Black's law dictionary
basis — ba·sis / bā səs/ n pl ba·ses / ˌsēz/ 1: something (as a principle or reason) on which something else is established the court could not imagine any conceivable basis for the statute see also rational basis 2: a basic principle o … Law dictionary
Comparison of cash and accrual methods of accounting — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts … Wikipedia
Matching principle — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts … Wikipedia
the accruals basis — ► (also the accrual(s) method, also the accrual(s) principle) a method used in accounting in which amounts of money are recorded at the time something is bought or sold, although payments may not yet have been made or received: »While the full… … Financial and business terms
Cost basis — Part of a series on Taxation Taxation in the United States … Wikipedia
the accrual principle — UK US noun [S] ACCOUNTING ► ACCRUALS BASIS(Cf. ↑accruals basis) … Financial and business terms
Value added tax — Taxation An aspect of fiscal policy … Wikipedia
Constant purchasing power accounting — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts … Wikipedia
