accounting on the cash basis
英 [əˈkaʊntɪŋ ɒn ðə kæʃ ˈbeɪsɪs]
美 [əˈkaʊntɪŋ ɑːn ðə kæʃ ˈbeɪsɪs]
网络 收付实现制
双语例句
- Than overall carrying out accounting on the cash basis, overall carrying out accounting on the accrual basis do more superpower.
全面实行权责发生制比全面实行收付实现制具有更多优越性。 - The method of solving problem will build the V.A. T accounting model of appropriate separation, or to carry out accounting on the accrual basis, or to carry out accounting on the cash basis.
解决问题的方法是建立“财税适度分离”的增值税会计模式，或执行收付实现制，或执行权责发生制。 - Therefore, this essay explores the character, range and detailed methods of this special cost accounting on the basis of the two-tier accounting system ( the cash basis accounting and the accrual basis accounting).
文章在以双轨制核算的前提下，对国有转制高校教育成本核算的特点，核算的范围以及核算具体方法进行了一些探讨。 - The current Accounting System of Colleges and Universities, based on the cash basis plays an active role in regulating the accounting system and ensuring accounting information quality.
以收付实现制为记帐基础的现行《高等学校会计制度》对规范高等学校会计核算、保证会计信息质量起到了积极的作用。 - The Accounting System of Public Institutions carried out from Jan. 1st, 1998 stipulates that the accounting on accrual basis should be used in the operating expenses and receipts and accounting on the cash basis should be used in the non-productive business.
1998年1月1日起执行的《事业单位会计制度》规定，经营性收支采用权责发生制，非生产经营性业务采用收付实现制。 - The rate of support within the regime continues to get higher, and the accounting on the cash basis cannot cope with payment risks for the running mode brought by age structure of the aging side.
制度内赡养率持续走高，现收现付制的账务运行模式无法应对人口年龄结构老化带来的支付风险。 - The direct cause is that Chinese existing budgetary accounting is mostly based on the cash basis, i.e.between the cash basis and the low-grade accrual basis. 2.
问题的直接原因在于，我国现行预算会计的核算基础以收付实现制为主，介于收付实现制和轻度权责发生制之间。