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121 day count basis
фин., банк. = accrual convention -
122 cash (basis) accounting
бухучет по принципу зачисления (в отличие от accrual accounting)English-russian dctionary of diplomacy > cash (basis) accounting
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123 cash (basis) accounting
бухучет по принципу зачисления (в отличие от accrual accounting)English-russian dctionary of diplomacy > cash (basis) accounting
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124 bank discount basis
фин., банк. базис банковской скидки (конвенция, согласно которой предложения на покупку и продажу казначейских векселей (государственных долговых обязательств) котируются в терминах годовой доходности, рассчитанной за 360-дневный период)See:The new English-Russian dictionary of financial markets > bank discount basis
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125 day count basis
фин., банк. = accrual conventionThe new English-Russian dictionary of financial markets > day count basis
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126 cash basis of accounting
кассовый метод учета (метод по оплате); принципиальный подход в бухгалтерском учете, когда доходы признаются по фактическому поступлению денежных средств или другого возмещения, а расходы - когда они фактически оплачены. См. accrual accounting.English-Russian dictionary of accounting and financial terms > cash basis of accounting
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127 tax payments on an accrual rather than cash basis
Общая лексика: налоговые платежи с начисленных, а не оплаченных доходовУниверсальный англо-русский словарь > tax payments on an accrual rather than cash basis
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128 base acumulada
• 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 term characterizing the keeping of records and the reporting of income for taxation according to the time of the accrual of the right, to receive, rather than the actual receipt of, an item or amount. Enright s Estate v Commissioner (CA 3) 112… … Ballentine'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 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
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