Пример употребления: accrual basis accounting. The most commonly used accounting method, which reports income when earned and expenses when incurred, as opposed to cash basis accounting, which reports income when received and expenses when paid.
(investorwords.com).
accrual basis accounting. A system of accounting based on the accrual principal, under which revenue is recognized (recorded) when earned, and expenses are recognized when incurred. Also called accrual accounting.
(BusinessDictionary).
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