accounting basis - translation to ρωσικά
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accounting basis - translation to ρωσικά

OCBOA; Other Comprehensive Basis of Accounting

accounting basis      

бухгалтерский учет

основа (бухгалтерского) учета (основные методы, разработанные на базе фундаментальных концепций учета и применяемые для определения момента признания доходов и расходов, оценки активов и т. п.)

Смотрите также

cumulative throughflow; fractional throughflow

basis of accounting         
TIME WHEN FINANCIAL TRANSACTIONS ARE REPORTED
Cash basis accounting; Accounting methods; Cash-basis verses accrual-basis accounting; Income account; Cash-basis versus accrual-basis accounting; Income Account; Cash Method v. Accrual Method; Comparison of the Cash Method and Accrual Method of accounting; Comparison of cash method and accrual method of accounting; Comparison of Cash Method and Accrual Method of accounting; Accrual method; Accrual method of accounting; Comparison of cash and accrual methods of accounting; Accounting method

бухгалтерский учет

метод учета (доходов и расходов)

Смотрите также

accrual basis accounting; cash basis accounting; revenue recognition principle; accounting basis

cash basis accounting         
TIME WHEN FINANCIAL TRANSACTIONS ARE REPORTED
Cash basis accounting; Accounting methods; Cash-basis verses accrual-basis accounting; Income account; Cash-basis versus accrual-basis accounting; Income Account; Cash Method v. Accrual Method; Comparison of the Cash Method and Accrual Method of accounting; Comparison of cash method and accrual method of accounting; Comparison of Cash Method and Accrual Method of accounting; Accrual method; Accrual method of accounting; Comparison of cash and accrual methods of accounting; Accounting method

бухгалтерский учет

(бухгалтерский) учет доходов и расходов на основании движения денежных средств

кассовый метод учета (доходы признаются в день поступления средств на счета в банках и/или в кассу, а расходы признаются после фактической оплаты возникающих затрат, независимо от периода, к которому они относятся (т. е. в который были заработаны доходы или понесены расходы))

синоним

cash basis of accounting; cash-flow accounting; cash accounting; cash receipts and disbursements method of accounting; cash method; receipts and payments basis

Ορισμός

accounting management
<networking> The process of identifying individual and group access to various network resources to ensure proper access capabilities (bandwidth and security) or to properly charge the various individuals and departments. Accounting management is one of five categories of network management defined by ISO for management of OSI networks. (1997-05-05)

Βικιπαίδεια

Other comprehensive basis of accounting

Other comprehensive basis of accounting (OCBOA) in United States accounting refers to a system of accounting other than GAAP. As explained in the Journal of Accountancy, under Statement on Auditing Standards (United States) No. 62, Special Reports, an OCBOA is any one of

  • A statutory basis of accounting (for example, a basis of accounting insurance companies use under the rules of a state insurance commission).
  • Income-tax-basis financial statements.
  • Cash-basis and modified-cash-basis financial statements.
  • Financial statements prepared using definitive criteria having substantial support in accounting literature that the preparer applies to all material items appearing in the statements (such as the price level basis of accounting).

In situations where GAAP-basis statements aren't necessary because of loan covenants, regulatory requirements or similar circumstances, an OCBOA may just be the answer.

Παραδείγματα από το σώμα κειμένου για accounting basis
1. Other bills would reduce tuition for university students, change the accounting basis for paying VAT, reduce purchase taxes on apartments, provide additional benefits for reserve soldiers, propose boarding schools for children at risk, lower costs for medicines for chronically ill patients, and many others.
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