cash accounting


cash accounting
кассовый принцип учета

признание расходом (cost) или доходом (revenue) выплату или поступление денег (также cash flow accounting). противоположным является accrual (basis of) accounting - учет на основе принципа начислении


Специализированный англо-русский словарь бухгалтерских терминов. .

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  • cash accounting — A method of accounting for VAT on the basis of cash paid and received, rather than on tax invoices issued and received. Use of the method is subject to conditions. HM Customs & Revenue Glossary * * * cash accounting cash accounting ➔ accounting * …   Financial and business terms

  • cash accounting — apskaita pinigų principu statusas T sritis Gynyba apibrėžtis Pinigų sandorių registravimas tada, kai pinigai buvo sumokėti arba gauti. atitikmenys: angl. cash accounting ryšiai: susijęs terminas – apskaita kaupimo principu šaltinis NATO mokymų ir …   Lithuanian dictionary (lietuvių žodynas)

  • cash accounting — 1) An accounting scheme for value added tax enabling a taxable person to account for VAT on the basis of amounts paid and received during the period of the VAT return. Relief for bad debts is automatically available under this scheme. In order to …   Big dictionary of business and management

  • Cash Accounting — An accounting method where receipts are recorded during the period they are received, and the expenses in the period in which they are actually paid. Basically, when the cash is received for a sale, it is recorded in the accounting books as a… …   Investment dictionary

  • cash accounting — 1) An accounting scheme for value added tax enabling a taxable person to account for VAT on the basis of amounts paid and received during the period of the VAT return. Relief for bad debts is automatically available under this scheme. In order to …   Accounting dictionary

  • accounting — ac‧coun‧ting [əˈkaʊntɪŋ] noun [uncountable] 1. ACCOUNTING JOBS the usual word for the profession of accountancy in the US 2. ACCOUNTING the work of keeping a company s financial records, recording its income and expenses, and its business deals:… …   Financial and business terms

  • 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-flow accounting — CFA; = cash accounting A system of accounting that records only the cash payments and receipts relating to transactions made by a business, rather than when the money is earned or when expenses are incurred, as in accrual accounting. It is… …   Accounting dictionary

  • Cash Cost — A cash basis accounting cost recognition process that classifies costs as they are paid for in cash, and is recognized in the general ledger at the point of sale. This method is contrary to the accrual cost recognition method, which directly… …   Investment dictionary

  • Accounting Method — The method by which income and expenses are reported for taxation purposes. The Internal Revenue Service requires taxpayers to choose an accounting method that accurately reflects their income and to be consistent in their choice of accounting… …   Investment dictionary

  • Accounting methods — Cash basisCash basis accounting is a method of bookkeeping that records financial events based on cash flows and cash position. Revenue is recognized when cash is received and expense is recognized when cash is paid. In cash basis accounting,… …   Wikipedia