income and expenditure account
英 [ˈɪnkʌm ənd ɪkˈspendɪtʃə(r) əˈkaʊnt]
美 [ˈɪnkʌm ənd ɪkˈspendɪtʃər əˈkaʊnt]
n. 收支账目；收支表
双语例句
- National accounts consist of production account, distribution of income and expenditure account, capital account, financial account, and assets and liabilities accounts.
国民经济账户包括生产账户、收入分配及支出账户、资本账户、金融账户、资产负债账户； - Income ( and expenditure) account
收入（和开支）帐户 - Foreign exchange income and expenditure account, as most systems, the most basic sources of foreign exchange, has become a vehicle to carry out monitoring of capital flows.
外汇账户收支作为最系统、最基础的外汇信息来源，具备成为开展资金流动监测的载体。 - However, the accrual-based financial indicators are vulnerable regulation, and not consistent with actual income and expenditure; indicators of cash flow overcome this shortcoming, but they are not taking necessary expenses for the course of ongoing into account neither.
但是，以权责发生制为基础的传统财务指标很容易受到调节，与企业实际收支并不相符；现金流量指标虽然克服了这一缺点，但同样没有考虑到企业持续经营过程中的必要支出。