Значение слова "CASH BASIS" найдено в 4 источниках

CASH BASIS

найдено в "Financial and business terms"

cash basis: translation

Refers to the accounting method that recognizes revenues and expenses when cash is actually received or paid out. Bloomberg Financial Dictionary

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cash basis ˈcash ˌbasis noun [singular]

1. ACCOUNTING a system of accounts in which the profit or loss for a particular period of time is based on the amounts of money received and paid out during that period, rather than on goods or services provided during that period:

• Some firms are allowed to pay VAT on a cash basis: VAT need only be paid when the invoice bearing VAT has actually been paid.

2. COMMERCE if you receive goods or services on a cash basis, you must pay for them as soon as you receive them rather than paying later:

• If hotel guests have no credit cards they are usually asked to prepay for their stay on a cash basis.

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cash basis UK US noun [U]

► ACCOUNTING CASH BASIS ACCOUNTING(Cf.↑cash basis accounting)

● on a cash basis — Cf. on a cash basis

найдено в "Англо-русском экономическом словаре"

1) учет = cash basis accounting

2) гос. фин., амер. уплата по кассовому методу* (система уплаты налога по сберегательным облигациям серии ЕЕ в США, подразумевающая уплату налога разовой суммой при погашении облигации, а не частями ежегодно)

See:

series EE bond

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на наличной базе (основе), наличными:1) немедленная оплата товаров при поставке, расчеты наличными;2) бухгалтерский учет, в котором доходы и расходы признаются только тогда, когда деньги реально поступили или выплачены, в отличие от учета на момент совершения сделки (см. accrual basis; такой учет запрещен для корпораций с годовыми поступлениями свыше 5 млн. долл.; как правило, термин "cash basis" используется в случае модифицированной формы учета, когда долгосрочные активы учитываются по факту совершения сделок, а краткосрочные - по факту получения денег; последний метод учета называют модифицированной наличной базой (modified cash basis);3) система уплаты налога по сберегательным облигациям в США (см. Series EE Savings bonds) разовой суммой при погашении, а не частями ежегодно.

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наличная основа

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бухгалтерский учет по совершении сделок

..Словарь экономических терминов.

найдено в "Investment dictionary"

Cash Basis: translation

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 company's books at the time the revenue is earned (but not necessarily received) and records expenses when liabilities are incurred (but not necessarily paid for).

When transactions are recorded on a cash basis, they affect a company's books only once a completed exchange of value has occurred; therefore, cash basis accounting is less accurate than accrual accounting in the short term.

For example, let's say a construction company secures a major contract in a given year, but will only be paid for its efforts upon completion of the project. Using cash basis accounting, the company will only be able to recognize the revenue from its project at its completion, while it will record the project's expenses as they are being paid out. If the project's time span is greater than one year, the company's income statements will be misleading: the company will incur large losses one year and then great gains the next.

Cash basis accounting is simpler and cheaper to perform than accrual accounting, but it can make obtaining financing more difficult due to its inaccuracy.

найдено в "Англо-русском словаре по экономике"

"кассовая" база, кассовые операции как база (бухгалтерского) учёта

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