Accrual basis - hasseishugi (English spelling)

Japanese: 発生主義 - はっせいしゅぎ（英語表記）accrual basis

A concept in which revenues and expenses are recorded based on the economic facts that indicate their occurrence, regardless of the time of receipt or payment of cash, when calculating corporate profits. It is contrasted with the cash basis, in which revenues and expenses are recorded at the time of receipt and payment of cash. Under the accrual basis, revenues are recorded based on the creation of value through production and sales activities, regardless of receipt of cash, and expenses are recorded at the time goods or services are consumed, regardless of payment of cash, and profits are determined as the difference between the two. Corporate profit calculations used to be based on the cash basis, but as the amount of credit transactions and fixed assets increased, they shifted to the accrual basis, which is still used today.

Source: Encyclopaedia Britannica Concise Encyclopedia About Encyclopaedia Britannica Concise Encyclopedia Information

Japanese:

企業の利益計算に当たって，現金の受け取りや支払いの時点とは無関係に，収益と費用をその発生を意味する経済的事実に基づいて計上する考え方。現金の受け払い時点で収益と費用を計上する現金主義に対比される。発生主義の下では，収益は現金の受け取りとは無関係に生産と販売活動を通じての価値の形成に基づいて計上され，費用は現金の支払いとは無関係に，財貨やサービスが消費された時点で計上され，両者の差額として利益が決定される。企業の利益計算は，古くは現金主義によって行なわれていたが，掛け取引や固定資産が多額になるにつれて，発生主義へと脱皮して今日に至っている。

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