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21 кассовый метод учета
кассовый метод учета
Метод учета доходов и расходов, при котором (ст. 273 НК РФ):
- доходы признаются в день поступления средств на счета в банках и (или) в кассу, поступления иного имущества (работ, услуг) и (или) имущественных прав;
- расходы признаются после фактической оплаты возникающих затрат; при этом оплатой товаров (работ, услуг и (или) имущественных прав) признается прекращение встречного обязательства налогоплательщиком - приобретателем указанных товаров (работ, услуг) и имущественных прав перед продавцом, которое непосредственно связано с поставкой товаров (оказанием услуг, выполнением работ, передачей имущественных прав).
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Русско-английский словарь нормативно-технической терминологии > кассовый метод учета
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22 кассовый метод
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23 кассовый принцип учета
cash [basis of] accounting, cash flow accountingBanks. Exchanges. Accounting. (Russian-English) > кассовый принцип учета
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24 прямой метод трансформации Отчета о прибылях и убытках
Accounting: direct method (подготовленного на основе принципа начислений (accrual accounting), в формат отчета, подготовленного на основе кассового принципа учёта (cash basis of accounting))Универсальный русско-английский словарь > прямой метод трансформации Отчета о прибылях и убытках
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25 кассовый метод бухучета
бухучет; данные бухучета — accounting records
Русско-английский большой базовый словарь > кассовый метод бухучета
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26 kontantprinsipp
cash basis, cash(flow) accounting -
27 метод учета кассовый (по поступлении средств)
cash accounting, cash basis method4000 полезных слов и выражений > метод учета кассовый (по поступлении средств)
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28 кассовая база
Accounting: cash basis -
29 бухгалтерский @учёт по совершении сделок
Accounting: cash basisУниверсальный русско-английский словарь > бухгалтерский @учёт по совершении сделок
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30 кассовая база
Accounting: cash basis -
31 comptabilité de caisse
Dictionnaire juridique, politique, économique et financier > comptabilité de caisse
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32 comptabilité de gestion
Dictionnaire juridique, politique, économique et financier > comptabilité de gestion
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33 кассовый принцип учёта
1) Zoology: cash basis of accounting (признание расходом (cost) или доходом (revenue) выплату или поступление денег (также cash flow accounting). противоположным является accrual (basis of) accounting - учёт на основе принципа начислении)Универсальный русско-английский словарь > кассовый принцип учёта
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34 Einnahmen-Ausgaben-Rechnung
Einnahmen-Ausgaben-Rechnung f (Deu) 1. RW cash basis of accounting, receipts and payments accounting (Rechnungslegung ohne Periodenabgrenzung; Gegensatz: periodengerechte Rechnungslegung = accounting on an accrual basis); 2. STEUER cash accounting, accounting on a cash basis, cash-based accounting (Synonym: Einnahmen- und Ausgabenrechnung, als Form der Gewinnermittlung für freiberuflich Tätige und Kleingewerbetreibende nach § 4 III EStG: Einnahmen-Überschuss-Rechnung, Einnahmeüberschussrechnung)* * *f 1. < Rechnung> statement of revenue and expense, cash basis of accounting, receipts and payments account; 2. < Steuer> ohne Periodenabgrenzung cash accountingBusiness german-english dictionary > Einnahmen-Ausgaben-Rechnung
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35 кассовый метод бухгалтерского учёта
1) Economy: cash basis method of accounting (используемый для расчётов налогообложения предприятий), cash basis of accounting, cash method of accounting2) Taxes: cash method (при котором прибыль учитывается только после получения наличных средств, а расходы - после выплаты наличных средств - в отличие от метода начисления)Универсальный русско-английский словарь > кассовый метод бухгалтерского учёта
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36 Einnahmen-Überschuss-Rechnung
Einnahmen-Überschuss-Rechnung f STEUER cash accounting, accounting on a cash basis, cash-based accounting (Synonym: Einnahmen- und Ausgabenrechnung, als Form der Gewinnermittlung für freiberuflich Tätige und Kleingewerbetreibende nach § 4 III EStG: Einnahmen-Überschuss-Rechnung, Einnahmeüberschussrechnung; Rechnungslegung ohne Periodenabgrenzung; Gegensatz: periodengerechte Rechnungslegung = accounting on an accrual basis)Business german-english dictionary > Einnahmen-Überschuss-Rechnung
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37 pagatorische Rechnung
pagatorische Rechnung f RW cash basis of accounting* * *f < Rechnung> cash basis of accounting -
38 Buchführung
Buchführung f RW, ADMIN accountancy, acc., accy, accounting, book-keeping* * *f <Rechnung, Verwalt> accountancy (acc., accy), accounting, book-keeping* * *Buchführung
accounting, the accounts, bookkeeping;
• allgemeine Buchführung general accounting;
• amerikanische Buchführung columnar (tabular, US) [method of, system of] bookkeeping;
• betriebliche Buchführung industrial accounting;
• doppelte Buchführung double-entry (duplicate) bookkeeping, bookkeeping by double entry, double account system;
• einfache Buchführung single-entry [bookkeeping], bookkeeping by single entry;
• elektronische Buchführung electronic bookkeeping;
• kameralistische Buchführung government[al] accounting;
• kaufmännische Buchführung merchant’s accounts;
• standardisierte Buchführung uniform accounting;
• Buchführung einer Aktiengesellschaft corporation accounting;
• Buchführung über die Einnahmen aus dem Linienverkehr on-line revenue accounting;
• Buchführung über in bar durchgeführte Geschäfte cash basis;
• Buchführung nach angefallenen Istkosten historical accounting;
• Buchführung einer Konzerngesellschaft entity accounting;
• Buchführung mittels Lochkarten punched-card accounting;
• Buchführung in Loseblattform loose-leaf ledger;
• Buchführung einer Tochtergesellschaft subsidiary company accounting;
• Buchführung durcheinander bringen to muddle account books;
• ordnungsgemäße Buchführung haben to keep books of account, to keep books by double entry;
• zur vollständigen Buchführung verpflichtet sein to be required to keep full records, to be accountable;
• ordentliche Buchführung unterhalten to keep accounts, to keep books by double entry. -
39 наличными
1) General subject: (оплата) cash, in cash3) Taxes: cash basis (кассовый метод бухгалтерского учёта, при котором прибыль учитывается только после получения наличных средств, а расходы - после выплаты наличных средств, в отличие от "accrual basis" - учёта по факту совершения сделки) -
40 activity based costing
Fin, Gen Mgta method of calculating the cost of a business by focusing on the actual cost of activities, thereby producing an estimate of the cost of individual products or services.Abbr. ABCEXAMPLEAn ABC cost-accounting system requires three preliminary steps: converting to an accrual method of accounting; defining cost centers and cost allocation; and determining process and procedure costs.Businesses have traditionally relied on the cash basis of accounting, which recognizes income when received and expenses when paid. ABC’s foundation is the accrual-basis income statement. The numbers this statement presents are assigned to the various procedures performed during a given period. Cost centers are a company’s identifiable products and services, but also include specific and detailed tasks within these broader activities. Defining cost centers will of course vary by business and method of operation. What is critical to ABC is the inclusion of all activities and all resources.Once cost centers are identified, management teams can begin studying the activities each one engages in and allocating the expenses each one incurs, including the cost of employee services.The most appropriate method is developed from time studies and direct expense allocation. Management teams who choose this method will need to devote several months to data collection in order to generate sufficient information to establish the personnel components of each activity’s total cost.Time studies establish the average amount of time required to complete each task, plus bestand worst-case performances. Only those resources actually used are factored into the cost computation; unused resources are reported separately. These studies can also advise management teams how best to monitor and allocate expenses which might otherwise be expressed as part of general overheads, or go undetected altogether.
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