cash basis

...In corporate accounting, this refers to the recognition and recording of revenues and expenses based on the fact that the economic value of goods increases and decreases. This is in contrast to the cash basis, which is based on the fact that cash receipts and expenditures are cash, with cash receipts being revenues and cash expenditures being expenses. Accounting based on the cash basis is called cash-basis accounting, and accounting based on the accrual basis is called accrual-basis accounting. ...

*Some of the terminology explanations that mention "cash basis" are listed below.

Source | Heibonsha World Encyclopedia 2nd Edition | Information

…企業会計において，収益や費用の認識･計上を，財の経済価値の増加および減少という事実を基準にして行うことをいう。これは，現金の収入および支出という事実を基準とし，現金収入をもって収益とし，現金支出をもって費用とする現金主義cash basisと対立するものである。現金主義による会計を現金主義会計と呼び，発生主義による会計を発生主義会計と呼ぶ。…

※「cash basis」について言及している用語解説の一部を掲載しています。

出典｜株式会社平凡社世界大百科事典 第２版について | 情報