INSTALLMENT SALES METHOD

INSTALLMENT SALES METHOD
метод учета по частичным платежам
. . Словарь экономических терминов .

Англо-русский экономический словарь.

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  • Installment Sales Method — Installment Sale MethodThe installment sale method is an alternative to the cash method vs accrual method debate of accounting. The installment sale method allows the taxpayer to defer the inclusion of income until the payments is made in cash or …   Wikipedia

  • Installment sale in the United States — In United States income tax law, an installment sale is generally a disposition of property where at least 1 payment is to be received after the close of the taxable year in which the disposition occurs. [usc|26|453(b)(1).] The term installment… …   Wikipedia

  • Installment Sale — A method of sale that allows for partial deferral of any capital gain to future taxation years. Installment sales require the buyer to make regular payments, or installments, on an annual basis, plus interest if installment payments are to be… …   Investment dictionary

  • installment sale — Commercial arrangement by which buyer makes initial down payment and signs a contract for payment of the balance in installments over a period of time. In accounting for such sales, the seller may either account for the profits on basis of each… …   Black's law dictionary

  • installment sale — Commercial arrangement by which buyer makes initial down payment and signs a contract for payment of the balance in installments over a period of time. In accounting for such sales, the seller may either account for the profits on basis of each… …   Black's law dictionary

  • installment method of accounting — Installment method. Procedure applied in reflecting collection of sales price in installments. See also accounting …   Black's law dictionary

  • installment method of accounting — Installment method. Procedure applied in reflecting collection of sales price in installments. See also accounting …   Black's law dictionary

  • Contingent payment sales — In business dealings, transactions often occur that include variables based on future events that can be difficult to ascertain (for example, a company may sell in an amount stock along with a percentage of that company’s net profits.) As these… …   Wikipedia

  • Sales Tax Audit — A sales tax audit is the examination of a company’s financial documents by a U.S. state’s tax agency to verify if they have collected the correct amount of sales tax from their customers. Purpose The purpose of a sales tax audit is to examine the …   Wikipedia

  • МЕТОД УЧЕТА ПО ЧАСТИЧНЫМ ПЛАТЕЖАМ — INSTALLMENT SALES METHODМетод бухучета, по к рому выручка признается тогда, когда происходят реальные поступления денег по долговому обязательству, уплачиваемых периодическими взносами в течение длительного периода времени, а не в момент… …   Энциклопедия банковского дела и финансов

  • Revenue recognition — principle is an important accounting principle, which is the main difference between cash basis accounting and accrual basis accounting. In cash basis accounting revenues are simply recognized when cash is received no matter when and how the… …   Wikipedia


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