Значение слова "ACCOUNTING METHOD" найдено в 2 источниках

ACCOUNTING METHOD

найдено в "Англо-русском экономическом словаре"

учет метод (бухгалтерского) учета (совокупность способов и приемов, с помощью которых познается объект бухгалтерского учета; метод бухгалтерского учета зависит от предмета учета, от отражаемых и контролируемых объектов, а также поставленных перед учетом задач и предъявляемых к нему требований)

See:

accounting practice, accounting policy

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метод бухгалтерского учета

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Метод учета

.Any number of approaches for calculating the income of an entity. Usually applied to the general means of recognizing income and expenses, e.g., cash or accrual. But it can also apply to method of keeping inventories, etc..Словарь экономических терминов.

найдено в "Investment dictionary"

Accounting Method: translation

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 method from year to year. IRS approval is required to change methods. The chosen accounting method is based on regulation and tax minimization strategies.

The two primary accounting methods in North America are cash and accrual accounting. Cash accounting reports income and expenses in the year they are received and paid; accrual accounting reports income and expenses in the year they are earned and incurred.

Cash, accrual, special and hybrid methods are all allowable choices if specified requirements are met.

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