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признания в бухгалтерском учете

English translation: expenses are incurred

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12:01 Jul 29, 2011

Russian to English translations [PRO]
Accounting

Russian term or phrase: признания в бухгалтерском учете

Сроки списания по каждому виду расходов будущих периодов определяются в момент их признания в бухгалтерском учете в соответствии с заключенными договорами

esperansa_2008

English translation:expenses are incurred

Explanation:
There are two method of accounting:
Accrual Method of accounting - Accrual basis taxpayers include items when they are earned and claim deductions when expenses are incurred.
Cash Method of accounting - Cash basis tax payers include income when it is received, and claim deductions when expenses are paid.
Признание - в этом случае "incurred".