accrual-basis method

См. также в других словарях:

• accrual basis — see basis 2 Merriam Webster’s Dictionary of Law. Merriam Webster. 1996. accrual basis …   Law dictionary

• 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

• accrual basis — noun a method of accounting in which each item is entered as it is earned or incurred regardless of when actual payments are received or made • Ant: ↑cash basis • Hypernyms: ↑accounting, ↑accounting system, ↑method of accounting * * * noun …   Useful english dictionary

• accrual basis — A method of accounting that reflects expenses incurred and income earned for any one tax year. In contrast to the cash basis of accounting, expenses do not have to be paid to be deductible nor does income have to be received to be taxable.… …   Black's law dictionary

• accrual basis — A method of accounting that reflects expenses incurred and income earned for any one tax year. In contrast to the cash basis of accounting, expenses do not have to be paid to be deductible nor does income have to be received to be taxable.… …   Black's law dictionary

• accrual basis — a method of recording income and expenses in which each item is reported as earned or incurred without regard to when actual payments are received or made. Cf. cash basis. [1930 35] * * * …   Universalium

• accrual method — n: accrual basis at basis Merriam Webster’s Dictionary of Law. Merriam Webster. 1996. accr …   Law dictionary

• accrual convention — Method used by investors for counting the number of days in each month and in the year. Also called accrual basis or day basis. The accrual convention is expressed in different ways. An accrual basis of 30/360 indicates that every month is… …   Financial and business terms

• accrual method — A method of keeping accounts which shows expenses incurred and income earned for a given period, although such expenses and income may not have been actually paid or received. Right to receive and not the actual receipt determines inclusion of… …   Black's law dictionary

• accrual method — A method of keeping accounts which shows expenses incurred and income earned for a given period, although such expenses and income may not have been actually paid or received. Right to receive and not the actual receipt determines inclusion of… …   Black's law dictionary

• method of accounting — noun a bookkeeper s chronological list of related debits and credits of a business; forms part of a ledger of accounts • Syn: ↑accounting, ↑accounting system • Derivationally related forms: ↑account (for: ↑accounting) • …   Useful english dictionary