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1 cash basis
Finthe bookkeeping practice of accounting for money only when it is actually received or spent -
2 modified cash basis
Finthe bookkeeping practice of accounting for short-term assets on a cash basis and for long-term assets on an accrual basis -
3 fund accounting
Finthe preparation of financial statements for an entity which is a fund. Such statements are usually on a cash basis and are most commonly found in the public sector. -
4 contabilidad a base de efectivo
• cash-basis accountingDiccionario Técnico Español-Inglés > contabilidad a base de efectivo
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5 contabilidad basada en el efectivo
• cash-basis accountingDiccionario Técnico Español-Inglés > contabilidad basada en el efectivo
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6 запись доходов и издержек на счетах только при их поступлении и выплате (независимо от периода, к которому они относятся)
cash basis accounting4000 полезных слов и выражений > запись доходов и издержек на счетах только при их поступлении и выплате (независимо от периода, к которому они относятся)
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7 метод учета доходов и издержек на счетах, кассовый
cash basis accounting4000 полезных слов и выражений > метод учета доходов и издержек на счетах, кассовый
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8 учет по оплате
cash basis accounting -
9 бухгалтерский учет по кассовому методу
Banks. Exchanges. Accounting. (Russian-English) > бухгалтерский учет по кассовому методу
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10 учет доходов и издержек на счетах кассовым методом
Banks. Exchanges. Accounting. (Russian-English) > учет доходов и издержек на счетах кассовым методом
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11 учет по принципу зачисления
cash [basis] accountingBanks. Exchanges. Accounting. (Russian-English) > учет по принципу зачисления
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12 учет по факту
cash [basis] accountingBanks. Exchanges. Accounting. (Russian-English) > учет по факту
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13 contabilidad de caja
• cash accounting• cash-basis accounting -
14 метод учета кассовый
cash basis accounting/ method -
15 запись доходов и издержек на счётах только при их поступлении и выплате
Economy: cash basis accounting (независимо от периода, к которому они относятся)Универсальный русско-английский словарь > запись доходов и издержек на счётах только при их поступлении и выплате
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16 кассовый метод учёта доходов и издержек на счетах
Economy: cash basis accounting (запись доходов и издержек на счетах только при их поступлении и выплате независимо от периода, к которому они относятся)Универсальный русско-английский словарь > кассовый метод учёта доходов и издержек на счетах
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17 Einnahmen-/Ausgabenrechnung
Ein·nah·men-/Aus·ga·ben·rech·nungf FIN cash [basis] accounting -
18 учёт на основе принципа начислений
Accounting: accrual accounting (противоположным является cash basis of accounting - кассовый принцип учёта), accrual basis of accounting (противоположным является cash basis of accounting - кассовый принцип учёта)Универсальный русско-английский словарь > учёт на основе принципа начислений
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19 кассовый принцип учета
cash flow accounting/cash (basis of) accountingпризнание расходом (cost) или доходом (revenue) выплату или поступление денег (также (cash flow accounting). противоположным является accrual (basis of) accounting - учет на основе принципа начислении
Специализированный русско-английский словарь бухгалтерских терминов > кассовый принцип учета
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20 косвенный метод трансформирования Отчета о прибылях и убытках
Accounting: indirect method (из системы начислений (accrual accounting) в кассовую систему (cash basis of accounting) ведения учёта), indirect method of converting the Income Statement (из системы начислений (accrual accounting) в кассовую систему (cash basis of accounting) ведения учёта)Универсальный русско-английский словарь > косвенный метод трансформирования Отчета о прибылях и убытках
См. также в других словарях:
cash basis accounting — Refers to the accounting method that recognizes revenues and expenses when cash is actually received or paid out. Bloomberg Financial Dictionary * * * cash basis accounting UK US noun [U] (also cash accounting, cash basis) ► ACCOUNTING a method… … Financial and business terms
cash basis accounting — The *recognition of *revenues and *expenses in line with related *cash movements. Cash basis accounting is not permissible for large organizations under most systems of *Generally Accepted Accounting Principles, which prefers an *accruals basis… … Auditor's dictionary
cash basis accounting — A method of accounting that reflects deductions as paid and income as received in any one tax year. That system of accounting which treats as income only cash which is actually received and as expense only cash which is actually paid out, in… … Black's law dictionary
cash basis accounting — A method of accounting that reflects deductions as paid and income as received in any one tax year. That system of accounting which treats as income only cash which is actually received and as expense only cash which is actually paid out, in… … Black's law dictionary
cash basis — Refers to the accounting method that recognizes revenues and expenses when cash is actually received or paid out. Bloomberg Financial Dictionary * * * cash basis ˈcash ˌbasis noun [singular] 1. ACCOUNTING a system of accounts in which the profit… … Financial and business terms
Cash Basis — A major accounting method that recognizes revenues and expenses at the time physical cash is actually received or paid out. This contrasts to the other major accounting method, accrual accounting, which requires income to be recognized in a… … Investment dictionary
Cash Basis Taxpayer — A taxpayer who reports income and deductions in the year that they are actually paid or received. Cash basis taxpayers cannot report receivables as income, nor deduct promissory notes as payments. The rules for cash basis taxpayers are… … Investment dictionary
cash basis — see basis 2 Merriam Webster’s Dictionary of Law. Merriam Webster. 1996. cash basis … 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
cash basis of accounting — receipts and payments basis Accounting based on the cash concept rather than the accruals concept. Transactions are recorded on the date that cash is received or paid out and are included in the profit and loss account in which these payments… … Accounting dictionary
cash basis — noun a method of accounting in which each item is entered as payments are received or made (Freq. 1) • Ant: ↑accrual basis • Hypernyms: ↑accounting, ↑accounting system, ↑method of accounting * * * noun : a meth … Useful english dictionary