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1 cash receipts and disbursements method of accounting
A taxpayer using the accrual method of accounting with respect to purchases and sales may use the cash receipts and disbursements method in computing all other items of income and expense. — Налогоплательщик, использующий метод начисления применительно к выручке и себестоимости продаж может использовать кассовый метод при калькуляции всех статей прочих доходов и расходов.
* * *Англо-русский экономический словарь > cash receipts and disbursements method of accounting
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2 cash receipts and disbursements method of accounting
Большой англо-русский и русско-английский словарь > cash receipts and disbursements method of accounting
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3 cash receipts and disbursements method of accounting
Универсальный англо-русский словарь > cash receipts and disbursements method of accounting
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4 cash receipts and disbursements method of accounting
метод бухгалтерского учёта по кассовым поступлениям и расходам (на малых предприятиях)Англо-русский словарь по экономике и финансам > cash receipts and disbursements method of accounting
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5 cash receipts and disbursements method of accounting
English-russian dctionary of contemporary Economics > cash receipts and disbursements method of accounting
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6 cash receipts and disbursements method of accounting
English-russian dctionary of diplomacy > cash receipts and disbursements method of accounting
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7 cash basis accounting
учет кассовый метод учета, учет на основании движения денежных средств (метод бухгалтерского учета, при котором доходы признаются в день поступления средств на счета в банках и/или в кассу, а расходы признаются после фактической оплаты возникающих затрат, независимо от периода, к которому они относятся, т. е. в который были заработаны доходы или понесены расходы)Syn:cash basis of accounting, cash-flow accounting, cash accounting, cash receipts and disbursements method of accounting, cash method, receipts and payments basisSee: -
8 method
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9 method
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- abbreviated method
- accelerated method
- accounting method
- accretion method
- accrual method
- accrued benefit valuation method
- actual cost method
- actuarial method
- adequate method
- ad hoc method
- advanced method
- advertising method
- age-life method of depreciation
- amortization method
- approximation method
- assessment method
- automated processing method
- backtracking method
- balance method
- batch method of production
- bidding methods
- block booking method
- bookkeeping method
- branch-and-bound method
- by-product method of cost accounting
- calculation method
- capital-intensive method of production
- case study method
- cash receipts and disbursements method of accounting
- common methods of fraud
- completed contract method
- complete elimination method
- composition ratio method
- continual review method
- control method
- conventional method
- conventional production methods
- costing method
- cost-based methods
- cost depletion method
- cost-plus method
- cost-recovery method
- cost-saving method
- credit-scoring method
- critical path method
- declining-balance depreciation method
- depreciation method
- design methods
- direct method of depreciation
- direct method of standardization
- direct write-off method
- discounted cash flow method
- distributing method
- distribution method
- double-declining-balance depreciation method
- double description method
- double entry method
- economical method
- effective method
- efficient method
- estimating method
- evaluation method
- fabrication method
- fifo costing method
- first in, first out costing method
- forecasting method
- general method
- generalized method
- genetic engineering method
- graduation method
- graph method
- gross method
- gross profit method
- index method
- indexing method
- industrial method
- inspection method
- installment sale method
- inventory method
- inventory valuation method
- investment valuation method
- irregular method of write-off
- item-by-item method
- job method of cost accounting
- job order method of cost accounting
- joint product method of cost accounting
- kid-glove methods
- labour-hour method of depreciation
- lean production methods
- least-squares method
- lifo costing method
- last in, first out costing method
- loading method
- machine-hour method
- machine-hour rate depreciation method
- machining method
- mail questionnaire method
- major category method
- manual methods
- manufacturing method
- matching transactions method
- materials moving methods
- net method
- network method
- normal method
- numerical method
- one-factor-at-a-time method
- operating method
- output method of depreciation
- packaging method
- packing method
- patentable method
- patented method
- payback method
- periodic inventory method
- perpetual inventory method
- perturbation method
- physical volume method
- playback method
- point method
- prediction methods
- present value method
- pricing method
- prime cost method
- process method of cost accounting
- processing method
- production methods
- production method of depreciation
- production control method
- profit split method
- progressive methods
- quality control method
- quantitative method
- random observation method
- ranking method
- reducing balance method of depreciation
- reinterview method
- replacement method of depreciation
- resale price method
- retirement method of depreciation
- risk management method
- safe method
- sample method
- sampling method
- saturation method
- scheduling method
- scientific method
- searching method
- sequential method
- service output depreciation method
- short method
- simplex method
- sinking fund method of depreciation
- special method
- standard method
- statistical method
- stochastic approximation method
- straight line method
- straight-line method of depreciation
- straight line depreciation method
- straight-line flow method
- sum of the digits method of depreciation
- sum of the years' digits method of depreciation
- systematical method
- table method
- tally sheet method
- taxation method
- teaching methods
- team development method
- test method
- testing method
- total inventory method
- trial and error method
- turnover method
- unit method of depreciation
- unit of production method of depreciation
- unit of production depreciation method
- valuation method
- variational method
- working method
- working hours method of depreciation
- workshop method
- method of accounting
- method of amortization
- method of analysis
- method of assessment
- method of average
- method of calculation
- method of characteristics
- method of collaboration
- method of comparison
- methods of construction
- method of conveyance
- method of cooperation
- method of delivery
- method of depreciation
- method of designated routes
- method of display
- method of distribution
- methods of dodging taxes
- method of estimation
- method of evaluation
- method of exclusion
- method of feasible directions
- method of finance
- method of financing
- method of forwarding
- method of identification
- method of indirect export
- method of indirect import
- method of inspection
- method of leading averages
- method of leading variables
- method of levying duties
- methods of management
- method of manufacture
- method of operation
- method of ordering
- method of packaging
- method of packing
- method of payment
- method of planning
- method of production
- method of promotion
- method of quality determination
- methods of regulation
- method of reimbursement
- method of sales promotion
- method of sampling
- method of settlement
- method of shipment
- method of shipping
- method of smoothing
- method of solution
- method of stowage
- method of stowing
- method of successive approximation
- methods of trading
- methods of training
- method of transportation
- method of working
- cost or market whichever is lower method of inventory valuation
- adopt a method
- apply a method
- develop a method
- employ a method
- follow a method
- introduce a method
- practise a method
- realize a method
- repeal a method
- revise a method
- work out a methodEnglish-russian dctionary of contemporary Economics > method
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10 method
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11 receipts
сущ.;
мн. денежные поступления - customs receipts - contract receipts - budget receipts and outlays - budget receipts - actual receipts - cash receipts and disbursements method of accounting cash receipts estimated receipts total value of receipts receipts and expenditure receipts tax annual receipts current receipts daily receipts gross receipts total receipts (мн.ч.) приход actual ~ фактические денежные поступления annual ~ годовая выручка business ~ доходы от деловой деятельности current ~ текущие денежные поступления customs ~ таможенные квитанции direct ~ прямой доход direct ~ прямые денежные поступления financial ~ финансовые поступления foreign exchange ~ валютные поступления gross ~ валовой доход net capital ~ чистое поступление капитала net ~ чистая выручка net ~ чистая сумма денежных поступлений nonrecurrent ~ единовременные поступления operating ~ доходы от производственной деятельности receipts выручка ~ денежные поступления ~ доход ~ приход ~ of financial year доходы за финансовый год ~ of foreign exchange поступления иностранной валюты ~ on travel account поступления на счет доходов от туризма rent ~ поступления от арендной платы restricted ~ ограниченные доходы restricted ~ ограниченные поступления tax ~ налоговые поступления total business ~ общая выручка предприятияБольшой англо-русский и русско-английский словарь > receipts
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12 disbursements
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мн. расходы, издержки - cash disbursements - cash receipts and disbursements method of accounting Выплаты disbursements издержки ~ расходы foreign exchange ~ погашение долга в иностранной валютеБольшой англо-русский и русско-английский словарь > disbursements
См. также в других словарях:
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constructive receipt of income — As applied to tax laws, is taxable income which is unqualifiedly subject to the demand of taxpayer on cash receipts and disbursements method of accounting, whether or not such income has actually been received in cash. Gounares Bros. & Co. v. U.… … Black's law dictionary
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government budget — Forecast of governmental expenditures and revenues for the ensuing fiscal year. In modern industrial economies, the budget is the key instrument for the execution of government economic policies. Because government budgets may promote or retard… … Universalium
economic stabilizer — Any of the institutions and practices in an economy that serve to reduce fluctuations in the business cycle through offsetting effects on the amounts of income available for spending (disposable income). The progressive income tax, unemployment… … Universalium
Russia — /rush euh/, n. 1. Also called Russian Empire. Russian, Rossiya. a former empire in E Europe and N and W Asia: overthrown by the Russian Revolution 1917. Cap.: St. Petersburg (1703 1917). 2. See Union of Soviet Socialist Republics. 3. See Russian… … Universalium
