cash basis of accounting


cash basis of accounting
 кассовый метод учета (метод по оплате); принципиальный подход в бухгалтерском учете, когда доходы признаются по фактическому поступлению денежных средств или другого возмещения, а расходы - когда они фактически оплачены. См. accrual accounting.

Англо-русский толковый словарь бухгалтерских и финансовых терминов. - Издательство "Академия Естествознания". . 2012.

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  • 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

  • Кассовый метод учета (CASH BASIS OF ACCOUNTING)  — 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… …   Словарь терминов по управленческому учету

  • cash method of accounting — Cash method. The practice of recording income and expense only when cash is received or paid out; used in contradistinction to accrual method. See cash basis accounting. See also accounting …   Black's law dictionary

  • cash method of accounting — Cash method. The practice of recording income and expense only when cash is received or paid out; used in contradistinction to accrual method. See cash basis accounting. See also accounting …   Black's law dictionary

  • cash basis — see basis 2 Merriam Webster’s Dictionary of Law. Merriam Webster. 1996. cash basis …   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 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 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 — 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

  • 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