accrual basis

An accounting method where revenues and expenses are recorded when they are earned or incurred, regardless of when cash is actually received or paid.

ruМетод бухгалтерского учета, при котором доходы и расходы отражаются в момент их возникновения, независимо от фактического поступления или выплаты денежных средств.esMétodo contable en el que los ingresos y gastos se registran cuando se generan o incurren, independientemente de cuándo se reciba o pague el efectivo.frMéthode comptable selon laquelle les produits et les charges sont comptabilisés au moment où ils sont réalisés ou engagés, indépendamment de la date d'encaissement ou de décaissement des fonds.deBuchführungsmethode, bei der Erträge und Aufwendungen in dem Zeitraum erfasst werden, in dem sie wirtschaftlich entstehen, unabhängig vom tatsächlichen Zahlungszeitpunkt.ptRegime contábil em que receitas e despesas são reconhecidas no momento em que ocorrem, independentemente do recebimento ou pagamento em dinheiro. Também chamado de regime de competência.zh一种会计方法，指收入和费用在其发生（实现或应计）时确认，而不论现金是否实际收到或支付。arطريقة محاسبية تُثبت بها الإيرادات والمصروفات عند تحققها أو استحقاقها بصرف النظر عن توقيت قبض أو دفع النقد.

1. Accounting method C1 formal

   An accounting method where revenues and expenses are recorded when they are earned or incurred, regardless of when cash is actually received or paid.

   • The company uses the accrual basis of accounting to match revenue with expenses.
   • Under the accrual basis, we record the sale even though the customer hasn't paid yet.
   • Accrual basis accounting provides a more accurate picture of a company's financial health.

   ruМетод начисленияesBase de devengofrcomptabilité d'exercicedePeriodenabgrenzungptRegime de competênciazh权责发生制arأساس الاستحقاق