accrual method

accrual method
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кумулятивный метод
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Лизинговые отношения
метод наращивания
способ ведения финансовой отчетности, при котором доходы и расходы, имеющие место в течение отчетного периода, отражаются равномерно, независимо от фактических поступлений или расходов

Англо-русский экономический словарь.

Смотреть что такое "accrual method" в других словарях:

  • accrual method — n: accrual basis at basis Merriam Webster’s Dictionary of Law. Merriam Webster. 1996. accr …   Law dictionary

  • accrual method — UK US noun [S] ACCOUNTING ► ACCRUALS BASIS(Cf. ↑accruals basis) …   Financial and business terms

  • accrual method — A method of keeping accounts which shows expenses incurred and income earned for a given period, although such expenses and income may not have been actually paid or received. Right to receive and not the actual receipt determines inclusion of… …   Black's law dictionary

  • accrual method — Fin an accounting method that includes income and expense items as they are earned or incurred irrespective of when money is received or paid out. [m1]Also known as accrual basis …   The ultimate business dictionary

  • accrual method of accounting — A method of accounting in which income is accounted for when earned (not received) and expenses are accounted for when liability for paying them is incurred (not when they are paid). Compare: cash method of accounting Category: Business, LLCs &… …   Law dictionary

  • accrual method of accounting — See also accrual method …   Black's law dictionary

  • Comparison of Cash Method and Accrual Method of accounting — A comparison of the two primary accounting methods (Cash method and Accrual method) used to calculate taxable income for U.S. Federal income taxes. According to the Internal Revenue Code, a taxpayer may compute taxable income under the following… …   Wikipedia

  • Ratable Accrual Method — A method for determining when and how much income was earned over a period of time. The ratable accrual method can be used to compute the interest income for tax purposes. This is opposed to the payment method, and could be used to find the… …   Investment dictionary

  • method — meth‧od [ˈmeθəd] noun [countable] a planned way of doing something, especially one that a lot of people use: method of • It is best to consider all methods of figuring your annual income tax before deciding on any one option. method for • A buy… …   Financial and business terms


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