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Accrual basis (accrual method)
| Глоссарий по налогам |
An accounting method whereby income and expense items are included in taxable income or expense as they are earned or incurred, rather than when they are received or paid
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Accounting, английский
- Учет (на предприятиях); счетоводство (снс); народнохозяйственный учет (смп) (в социалистических странах образует единую систему социалистического учета, включающую бухгалтерский, оперативно- технический учет и статистику; в капиталистических странах народнохозяйственный учет отсутствует, в масштабе всей экономики «национальное счетоводство» представляет вид балансовых построений), см. national accounts
- Бухгалтерский учет
- The practice of recording, classifying, summarizing, and reporting the financial consequences of accounting events.
- The process of tracking and/or analyzing user activities on a network by logging key data (e.g. amount of time in the network, services accessed, amount of data transferred).
- The bookkeeping methods involved in maintaining a financial record of business transactions and in the preparation of statements concerning the assets, liabilities, and operating results of a business. the three main accounting statements are the income statement, balance sheet, and statement of cash flows.
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Shareholder activity, английский
An activity which is performed by a member of an mne group (usually the parent company or a regional holding company) solely because of its ownership interest in one or more other group members, i.e. in its capacity as shareholder.
Net operating loss, английский
Amounts by which business expenses exceed income in a tax year. a trader`s operating losses constitute broadly the excess of his operating expenditure over receipts from his operations.
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