cash basis

1. Under the cash basis of accounting most receipts of money are revenues and most expenditures of money are expenses.
   按现金收付制规定，企业收到的现金大都作为收入处理，付出的现金大都作为费用处理。
2. The accrual basis differs significantly from cash basis of accounting.
   应计制会计与现金收付实现制会计有着巨大的差别。
3. There are TWO widely used bases of accounting: the accrual basis and the cash basis.
   权责发生制和现金收付制是会计的两大记账基础。
4. So long as Chinese consumption remains on a cash basis, very few people can afford to pay cash for discretionary goods.
   只要中国的消费还停留在现金交易的基础上，就很少有人能够负担得起用现金随意地购买商品。
5. Cash basis of revenue recognition
   现金收付实现制营业收入认定法
6. In all business firms, revenues and expenses may be measured either on cash basis or accrual basis.
   所有企业的收入和费用可以按收付实现制或权责发生制计量人账。
7. The term "cash basis" means that income is recorded when cash is received and expenses are recorded when cash is paid.
   所称现金收付制，系指收益于收入现金时，或费用于付出现金时，始行入帐。
8. Understand how accrual accounting differs from a cash basis.
   理解应计制会计与现金制会计的区别。
9. An account with a securities brokerage whose transactions are settled on a cash basis. You cannot make a good deal with a bad person.
   有证券经纪人的账户他们的交易用现金完成。和一个道德品质败坏的人，无法完成一桩好交易。
10. Since the founding, our government cash basis of accounting has been the basis for the confirmation.
    自建国以来，我国政府会计一直以收付实现制为确认基础。
11. We will conclude the business ( transaction) on a cash basis.
    我们将以现金交易的方式成交。
12. The statement of cash flows is prepared on a cash basis.
    现金流量表是以现金基础（收付实现制）来编报的。
13. As I have say, we do business on a cash basis, so we can not supply you with goods on credit.
    我已经说过我们是现金交易，所以不能用赊贷方式供货。
14. When China in1994 proclaimed the adoption of the Western accounting system, the switch from the cash basis to the accrual basis was the heart of the change.
    1994年中国的会计制度“向世界并轨”指的主要就是弃现金基础、采权责基础。
15. Traditional government budgeting and accounting commonly adopted cash basis. With the development of the society, accrual basis were introduced into the government budgeting and accounting field gradually.
    传统的政府预算编制和会计核算一般以收付实现制为基础，随着社会的不断进步和发展，权责发生制被逐步引入政府预算编制和会计核算领域。
16. 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。
17. Therefore, this article puts forward some suggestions to improve the present Cash Basis pension insurance system.
    为此，提出了改进现有的现收现付制养老保障体制。
18. Both the accrual basis and the cash basis are two basic methods of the accounting affirmance.
    权责发生制和收付实现制是会计确认基础的两种基本方法。
19. Investment income accounting by cost method reflects cash basis and prudence principle.
    成本法核算投资收益体现了收付实现制和谨慎性原则。
20. 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。
21. At present, insurance company generally use claim ratio under cash basis of accounting. Many factors will affect it, including growth rate of business, expense ratio and status of reinsurance.
    目前各保险公司普遍使用收付实现制下的赔付率，它受业务增长率、费用率及分保状况等多种因素影响。
22. First of all, we interpret what is the financing cash flow, which is net cash-flow amount of a financing tool in an accounting period based on cash basis, and then raise a definition method of endogenous financing cash-flow and prove it.
    首先，诠释了融资现金流，融资现金流是以收付实现制为依据，某个融资工具在一个会计期间形成的现金净流量；提出了内源融资现金流计算公式，并证明。
23. It reflects the implementation of budgetary revenues and expenditures in cash basis.
    反映收付实现制预算下，预算收支的执行情况。
24. This paper made a comprehensive analysis of the type of accounting-basis, and focus on the discussion of advantages and disadvantages related to cash basis and accrual basis.
    本文全面分析了会计核算基础的类型，并重点对收付实现制和权责发生制的优缺点进行了评价。
25. Differing from business accounting that adopts the accrual basis, the traditional government accounting always uses the cash basis as the accounting confirmation basis.
    与企业会计采用权责发生制不同的是，传统的政府会计一直是以收付实现制作为核算基础。
26. After centuries of development, financial accounting theory and practice is now primarily in cash basis and accrual basis of accounting recognition of two.
    经过几个世纪的发展，财务会计理论界和实务界如今主要存在收付实现制和权责发生制两种会计确认基础。
27. However, in the current cash basis, the financial management of the university research funds in the prevalence of problem difficult to achieve the established financial management objectives.
    但是，在现行的收付实现制下，高校科研经费财务管理中普遍存在着既定财务管理目标难以实现的问题。
28. With the society development and progress, limitation of cash basis accounting has gradually appeared.
    随着社会的不断发展与进步，以收付实现制为确认基础逐渐出现局限性。
29. 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。
30. Among them, the balance sheet and operating table are based on the same basis, accrual basis accounting, while the cash flow statement is based on cash basis.
    其中，资产负债表和运营表基于相同的会计基础&权责发生制，现金流量表依据的为收付实现制。

noun

1. a method of accounting in which each item is entered as payments are received or made