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| accrual method (учёта обязательств по гарантиям Lavrov); accrual method of accounting (Lavrov); accrual accounting (A system of accounting that recognizes revenue and matches it with the expenses that generated that revenue. Unlike other systems of accounting, which recognize revenue and expenses in the order in which they are received, the accrual accounting convention ignores the function of time and only considers what expenses generate what revenues, even if payments have not actually been made. Companies with inventories are required to use the accrual method for tax purposes. Farlex Financial Dictionary. © 2012 Alexander Demidov); accrual-basis method (ABelonogov) | |||
| 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.); accruals basis (Andrew052) | |||
| accrual method; accrual basis of accounting | |||
| accruals principle (Yeldar Azanbayev) | |||
| accrual basis (в бухгалтерских системах) | |||
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| expense warranty approach (учета обязательств по гарантиям); expense warranty approach (учёта обязательств по гарантиям Lavrov) | |||
| accruals method (oVoD) | |||
| accrual basis of accounting | |||
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| on an accrual basis (Andy) | |||
| метод начисления: 147 phrases in 15 subjects |