accrual basis(Метод начисления – это метод учета и признания доходов и расходов, согласно которому результаты хозяйственных операций признаются по факту их совершения независимо от фактического времени поступления и выплаты денежных средств, связанных с ними (ср. кассовый метод (cash basis (of accounting)): 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.)
