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)

cash basis accounting. An accounting method in which income is recorded when cash is received, and expenses are recorded when cash is paid out. (BusinessDictionary)