| Subject | Russian | English |
| gen. | допущение временной определённости фактов хозяйственной деятельности | accrual principle (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) |
| busin. | допущение временной определённости фактов хозяйственной деятельности | time period assumption (The time period principle or time period assumption) is an accounting principle which states that a business should report their financial statements appropriate to a specific time period labolbat) |
| gen. | допущение временной определённости фактов хозяйственной деятельности | the accrual principle assumption (multitran.ru) |
| gen. | допущение фактов | admission of facts (AlexP73) |