cash basis accounting

кассовый метод учета доходов и издержек на счетах;
запись доходов и издержек на счетах только при их поступлении и выплате (независимо от периода, к которому они относятся)

Большой англо-русский и русско-английский словарь. 2001.

Смотреть что такое "cash basis accounting" 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 — 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

  • 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

  • cash basis — /kæʃ beɪsɪs/ noun a method of preparing the accounts of a business, where receipts and payments are shown at the time when they are made (as opposed to showing debts or credits which are outstanding at the end of the accounting period). Also… …   Dictionary of banking and finance

  • cash basis — Fin the bookkeeping practice of accounting for money only when it is actually received or spent …   The ultimate business dictionary


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