收付实现制会计

词组短语

accounting on cash basis · cash basis accounting

与收付实现制会计相关的网络例句 [注：此内容来源于网络，仅供参考]

Government accounting which completely based on cash basis has not been adapted to times,for this reason,introduce accounting on accrual basis or amendatory accrual basis is necessary to economic reform.

政府会计完全以收付实现制为确认基础，已越来越力不从心，引进权责发生制或修正的权责发生制已成为改革的必然趋势。

However, in the budget deficit and the balance of payments measures, it is based on cash basis accounting basis.

而在预算收支和赤字的计量方面，则采用的是收付实现制会计基础。

China's existing indicates accounting system is based on the cash basis, although the collection and payment system in the past to achieve a long period of time as China's budget based on the accounting major component of, but also played an important role.

摘 要：我国现行的预算会计核算基础是收付实现制，虽然收付实现制在过去很长一段时间充当着我国预算会计核算基础，也发挥过重要的作用。

The current accounting system that based on the cash basis cannot meet the demands of universities' financial management and the social requirements to know the financial information in universities because the environment of budge accounting has changed dramatically in new situations.

新形势下高校预算会计的环境发生了很大变化，以收付实现制为确认基础的高校会计制度难以满足高校管理及社会各界在不同利益情况下对高校财务信息的不同需求。

The inflexibility of accounting theory ; accounting concepts ; uncertainty ; accounting period ; accounting on the cash basis ; accounting practice

会计理论的刚性；会计理念；不确定性；会计分期；收付实现制；会计实务

Accounting on the cash basis does not really reflect the revenue and expenditure as well as the creditor rights and debt; fixed asset without depreciation increases the asset spuriously; the unreasonable write-off of invisible assets; the acceptance of non-cash assets donation increases the expenditure spuriously; the basic construction uniline account calculation can not reflect the finance, revenue and expenditure comprehensively, completely and correctly.

现行高等学校会计制度存在以下不足：收付实现制的会计核算基础不能真实反映高校的收入支出以及债权债务状况；固定资产不提折旧虚增了高校的资产；无形资产的摊销欠合理；接受非现金资产捐赠业务的会计处理虚增支出；基本建设单列账套核算不能全面、完整、准确地反映高校的财务状况和收入支出情况。

Two systems can be used in dealing with this problem: cash basis and accrual basis.

在处理这个问题中，可以采用两种方法：会计的现金收付实现制和权责发生制。

Faced with this new situation, for the cash basis to accrual accounting is based on institutions an ideal choice.

面对这种新形势，改收付实现制为权责发生制是事业单位会计核算基础的理想选择。

Article X of trade unions in order to cash basis of accounting as the basis, supplemented by accrual.

第十条工会会计以收付实现制为基础，以权责发生制为补充。

This thesis first re-explain the application ofgovernmental accounting according to the subject postulates of the four basis postulates, and suggest that the viewpoint of differentiating accounting recording subject and reporting subject and makes some suggestions how to establish the reporting subject in the Chinese government . Secondly, this thesis puts forward a viewpoint that we should take basis of accounting as a basic postulates of government accounting, and an analysis on the initializing mechanism and realization mechanism of governmental accounting worldwide, and last this thesis makes some suggestions on the Choice base of Chinese governmental accounting.

首先对现有四个基本假设中的主体假设在政府会计中的应用进行重新解释，提出区分记账主体和报告主体的观点以及对如何确立中国政府会计的报告主体提出建议：其次，主张将会计基础作为政府会计的一项基本假设，并结合国际社会政府会计实践对政府会计运用权责发生制和收付实现制进行了分析，提出中国政府会计基础选择的若干建议。

与收付实现制会计相关的网络解释 [注：此内容来源于网络，仅供参考]

accounting on accrual basis：权责发生制会计

accounting manual 会计手册 | accounting on accrual basis 权责发生制会计 | accounting on cash basis 收付实现制会计

accounting on cash basis：收付实现制会计

accounting on accrual basis 权责发生制会计 | accounting on cash basis 收付实现制会计 | accounting organ 会计机构

accounting on cash basis：现金收付制,收付实现制

81accounting on accrual basis权责发生制;收支应计会计制 | 82accounting on cash basis现金收付制,收付实现制 | 83accounting treatment会计处理

Accounting on the cash basis：收付实现制,现收现付制

accounting on the accrual basis 权责发生制,应收应付制 | accounting on the cash basis 收付实现制,现收现付制 | accounting period 会计期间

accounting on a cash basis：现收现付制

accounting of subordinate units 附属单位会计 | accounting on a cash basis 现收现付制 | accounting on cash basis 收付实现制会计

Cash Basis：现金收付制

(natural law) 功利主义(uitilitarianism)和普遍性(universalism)收付实现制也称现金收付制(cash basis)会计原则与权责发生制有关的两个问题:分摊 (allocation) 和配比(matching)所有者权益是公司资产减负债后的残值(residual),

cash basis of accounting：收付实现制

3、收付实现制(cash basis of accounting) 收付实现制是以款项的实际收付为标准来核算经济业务,确定当期收入和费用的会计核算基础. ...

cash basis of accounting：现金制会计,现金基础会计,收付实现制会计

cash basis 現金制,現金基礎,收付實現制 | cash basis of accounting 現金制會計,現金基礎會計,收付實現制會計 | cash bonus 現金紅利

cash basis accounting vs：收付实现制会计对权责发生制会计

Accrual basis accounting: 权责发生制会计: | cash basis accounting vs. 收付实现制会计对权责发生制会计 | conversion to cash basis accounting 权责发生制会计转换为收付实现制会计

modified cash basis accounting：修正的收付实现制会计原则

memorandum 备忘 | modified cash basis accounting 修正的收付实现制会计原则 | monthly statement 月结单