Betekenis van:
cash basis
cash basis
Zelfstandig naamwoord
- a method of accounting in which each item is entered as payments are received or made
Hyperoniemen
Voorbeeldzinnen
- This store is operated on a cash basis.
- Profit after tax and cash flow (on a consolidated basis);
- Profit after tax and cash flow (on a consolidated basis): …
- 111 Cash flow information provides users of financial statements with a basis to assess the ability of the entity to generate cash and cash equivalents and the needs of the entity to utilise those cash flows.
- Taking into account their exceptional character, these payments are registered on a cash basis,
- Those cash flows are paid on a monthly basis, over the life of the portfolio;
- Such transfers shall be made on the basis of the cash needs of the projects and programmes.
- On the basis of these assumptions, the net cash-flow for the first year was calculated at ISK – 38 million.
- However, for those companies with domestic sales the investigation showed that the sales to end-users are on cash basis.
- On basis of this budget, a forecasting model was built, including income statements, balance sheets and cash flow statements.
- On the basis of cash-flow valuations, the lowest market value of Sementsverksmiðjan hf. was estimated at ISK – 322 million.
- On the basis of cash-flow valuations, the highest market value of Sementsverksmiðjan hf. was estimated at ISK 300 million.
- 27 An entity shall prepare its financial statements, except for cash flow information, using the accrual basis of accounting.
- Interest receivable on loans recorded as it accrues (i.e. on an accruals basis) rather than when it is actually received (i.e. on a cash basis).
- Interest payable on deposits recorded as it accrues (i.e. on an accruals basis) rather than when it is actually paid (i.e. on a cash basis).