查询词典 accounting on cash basis

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。

With the aging of the population, it is difficult to sustain and develop the system of accounting on the cash basis.

在完全积累制下，只有当投资报酬率适当增长时，养老保险才是可以持续的。

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。

On the other hand, the listed banks varied the accounting policy in different time. Because the cash basis accounting on note discount can provide more surplus management room for the banks.

另一方面，上市银行作出会计政策变更的时间也不一致，这与旧的会计处理方法一般能给管理者提供很大的盈余管理空间可随意调整会计利润有关。

Our country'S traditional social security fund raises the mode,does not divide the nature of ensuring the proj ect,the accounting on a cash basis of implementation without exception,one that is with the reform of the social security system and social security system is sound,range and enlargement of scale of social security,single accounting on a cash basis already unbearable social security complicated request of situation.

我国传统的社会保障基金筹集模式，不分保障项目的性质，无一例外地实行现收现付制，随着社会保障制度的改革和社会保障体系的健全，社会保障的范围和规模的扩大，单一的现收现付制已难以应付社会保障复杂情况的要求。

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

Social security three main mode that fund raise in the world,namely accounting on a cash basis,accumulate and makes,at all accumulates and makes partly,it is according to different principle of balance between revenue and expenditure and taking shape,there are one'S own pluses and minuses.

国际上社会保障基金筹集的三种主要模式，即现收现付制、部分积累制、完全积累制，是依据不同的收支平衡原则而形成的，存在着各自的优缺点。

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。

Breath, muscle contraction of the buttocks; arch body, as far as possible to hold his head, right leg straight towards the ceiling (peg-leg knee in order to avoid muscle tension).

呼气，收缩臀部肌肉；拱起身体，尽量抬起头来，右腿伸直朝向天花板（膝微屈，以避免肌肉紧张）。

The cost of moving grain food products was unchanged from May, but year over year are up 8%.

粮食产品的运输费用与5月份相比没有变化，但却比去年同期高8％。