English Dictionary

cash basis

名詞

限定用法 頻度副詞 不可算名詞

(finance, accounting, often attributive) A method of accounting that tracks income and expenditure when they actually occur, rather than when they become due.

日本語の意味

実際に収入と支出が発生した時点で取引を記録する会計方法、すなわち現金主義会計を指す。

Small businesses often prefer the cash basis because it simplifies tracking revenue and expenses.

中小企業はしばしば現金主義の会計方法を好みます。なぜなら収入と支出の把握が簡単になるからです。

意味（1）

(finance, accounting, often attributive) A method of accounting that tracks income and expenditure when they actually occur, rather than when they become due.

Coordinate term: accrual basis