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accounting on accrual basis

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 of accounting — apskaita kaupimo principu statusas T sritis Gynyba apibrėžtis Apskaitos sistema, kai sandorių ar kitokių įvykių poveikis pripažįstamas jiems įvykus ir jie yra registruojami to laikotarpio apskaitos dokumentuose bei pateikiami to laikotarpio… …   Lithuanian dictionary (lietuvių žodynas)

  • 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 accounting — 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 accounting. Bloomberg Financial Dictionary …   Financial and business terms

  • Метод начислений (ACCRUAL BASIS OF ACCOUNTING)  — 1 Метод признания (а) доходов по факту их получения например, в момент отгрузки товаров (или их доставки) или сдачи услуг, и (б) расходов в момент их понесения, независимо or времени произведения платежа.  2 Метод отражения финансового результата …   Словарь терминов по управленческому учету

  • accrual accounting — ➔ accounting * * * accrual accounting UK US noun [U] (also accruals accounting) ACCOUNTING ► 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:… …   Financial and business terms

  • accounting — ac‧coun‧ting [əˈkaʊntɪŋ] noun [uncountable] 1. ACCOUNTING JOBS the usual word for the profession of accountancy in the US 2. ACCOUNTING the work of keeping a company s financial records, recording its income and expenses, and its business deals:… …   Financial and business terms

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

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