cash basis

cash basisの主な意味と例文

意味	現金主義 a method of accounting where income and expenses are recorded when they are received and paid, not when they are incurred
例文	The company uses a cash basis accounting system. その会社は現金主義会計システムを使用しています。 Freelancers often prefer cash basis to track their finances. フリーランサーは財務を管理するために現金主義を好むことが多い。

意味	a method of accounting in which each item is entered as payments are received or made 支払いが受領または実行された時点で各項目を計上する会計手法
上位語	accounting会計 accounting system会計システム method of accounting会計方法
対義語	accrual basis発生主義