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допущение временной определённости фактов хозяйственной деятельности (means that sales are recognised when they are made, rather than when cash is received – so sales and purchases on credit are usually included in profit and loss account in the year the sale was invoiced in, rather than when payment is received.  moneyterms.co.uk Alexander Demidov) | |||
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| принцип начислений (waxlips) | |||
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| принцип наращивания | |||
| accrual principle: 1 phrase in 1 subject |
| General | 1 |