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| génér. |
cash-basis method (ABelonogov) |
| audit. |
cash method |
| compt. |
cash basis method (учета доходов и расходов (в отличие от метода начисления (accrual basis): The cash basis is a method of recording accounting transactions for revenue and expenses only when the corresponding cash is received or payments are made. Thus, you record revenue only when a customer pays for a billed product or service, and you record a payable only when it is paid by the company.: Метод начисления и кассовый метод характеризуют 2 способа учета доходов и расходов, применяемых при определении базы по налогу на прибыль. 'More) |
| écon., compt. |
cash basis (Кассовый метод – это способ учета доходов и расходов организации, при котором для зачета сумм к доходам или расходам необходимо фактическое зачисление денежных средств на счет. То есть доходы от реализации товаров будут учтены в момент поступления оплаты за них на счет продавца, так же как и расходная часть может быть учтена только после отплаты за товар, работу или услугу. (ср. accrual basis/accrual accounting – метод начисления: The cash basis and accrual basis of accounting are two different methods used to record accounting transactions. The core underlying difference between the two methods is in the timing of transaction recordation. When aggregated over time, the results of the two methods are approximately the same. A brief description of each method follows:
Cash basis. Revenue is recorded when cash is received from customers, and expenses are recorded when cash is paid to suppliers and employees.
Accrual basis. Revenue is recorded when earned and expenses are recorded when consumed.) |
