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| English | Russian |
| accrual basis accounting | учёт методом начисления (An accounting method that recognizes revenues when they are earned and expenses when they are incurred, regardless of when they are received or paid) |
| cost basis | первоначальная цена актива (The purchase price of an asset, including freight, tax, and other expenses, less any adjustments, such as Section 179 Expense Deduction and salvage value) |
| need-to-know basis | только в тех случаях и в той степени, в которой знание такой информации будет необходимо (when referring to the disclosure of information, a principle to disclose the information only to those directly concerned and impacted by it Taras) |
| on a per-thread basis | отдельно для каждого потока (Alex_Odeychuk) |
| on an as-needed basis | по мере необходимости (bookworm) |