Метод ведения учета, при котором доходы и расходы, связанные с продажей продукции, относятся к тому году, в который получены платежи по ним. Метод позволяет получить достоверную картину финансового положения организации. Чаще этот метод встречается в сфере услуг, в то время как метод, основанный на «кумулятивной» базе, чаще используется в обрабатывающей промышленности.
См. тж.: Accrual basis.
Economics: Англо-русский словарь-справочник
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