cash basis accounting
英 [kæʃ ˈbeɪsɪs əˈkaʊntɪŋ]
美 [kæʃ ˈbeɪsɪs əˈkaʊntɪŋ]
收付实现制会计；现金收付会计
双语例句
- 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。 - 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。 - Analyzing the use of accrual basis and cash flow basis: form distortion of accounting information
从会计信息失真角度谈权责发生制与现金流动制的运用 - 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。 - Cash ( basis) accounting: A form of accounting wherein transactions are recorded only as cash is paid or received.
收付实现制会计，现金收付制会计：指一种会计方法，即只有在收到和支出现金时才对交易进行记载。 - 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。 - 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。 - On the Philosophical Basis of Accounting System Try to discuss connection with accrual basis and cash flow basis of accounting
论会计制度的哲学基础试论现金流量会计与权责发生制会计的关系 - 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。 - 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。 - This paper states the existent theoretical basis of cash flow accounting and analyses the position of cash flow account in the accounting science and discusses the connection with accrual basis and cash flow basis of accounting.
阐述了现金流量会计存在的理论基础，分析了现金流量会计在会计学科中的地位，进一步探讨了现金流量会计与权责发生制会计的关系。 - 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。 - 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。 - 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。 - On this basis, the author believe that we should establish cash and accrual "dual track" accounting basis to adapt to the building of our new government accounting system.
在此基础之上，笔者认为适应我国新的政府会计体系的构建，应建立收付实现制与权责发生制并行的双轨制会计核算基础。 - 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。 - 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。 - Vocational Accounting is currently the Executive, Public Accounting Standards ( draft), recognized as a cash basis of accounting.
目前高职院校会计执行《事业单位会计准则（试行）》，会计基础为收付实现制。 - Cash Basis has been the main basis for accounting recognition in the financial management all over the world for a long time.
长期以来，收付实现制（CashBasis）一直是世界各国财政管理中主要的会计确认基础。 - Cash basis has been adopting in Chinese government accounting. However, Chinese government accounting began to attempt to apply the accrual basis from the end of the 20th century.
我国政府会计一直以来采用的都是收付实现制，从20世纪末才开始在政府会计中运用到权责发生制。