Translation and analysis of words by ChatGPT artificial intelligence
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cash basis accounting - translation to English
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
бухгалтерский учет
метод учета (доходов и расходов)
Смотрите также
Definition
Wikipedia
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.
