Русско-англо-русский юридический словарь

The cash method of accounting, also known as cash-basis accounting, cash receipts and disbursements method of accounting or cash accounting (the EU VAT directive vocabulary Article 226) records revenue when cash is received, and expenses when they are paid in cash. (Wikipedia)

Under the cash method of accounting, sales are recognized when cash is received from a customer, and expenses are only recognized when payments are made to suppliers. (accountingtools.com)