查询词典 basis

Firstly,it argues that the network accounting changes three basic accounting assumptions based on the traditional accounting.Secondly,it argues that the network accounting deeply changes accounting on the accrual basis,historical cost,accounting statement and functions of accounting.

一是对传统会计基本理论的冲击，主要表现在会计四项假设中三项假设的变动和改变；二是对会计实务的影响，主要表现在对权责发生制、历史成本计价原则、会计报表、会计职能四个方面的冲击；另外，电子商务的出现也将改变传统财务会计管理模式和促进会计手段的全面创新。

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。

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。

Endowment assurance system ; personal income tax ; distribution of national income ; accounting on the cash basis ; funding system

养老保险体制；个人收入所得税；国民收入分配；现收现付制；基金制

Chile government changes the traditional accounting on a cash basis into a personal account is totally accumulated and made, and transfer the endowment insured fund to the private organization to operate concretely running, this is a kind of thorough system changes, is it is it ensure new realm of field to support parents to start.

智利政府将传统的现收现付制改为个人账户完全积累制，并将养老保险基金交由民营机构具体操作运营，这是一种彻底的制度变迁，开创了养老保障领域的新境界。

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。

Lugalbanda was a god and shepherd king of Uruk where he was worshipped for over a thousand years.

Lugalbanda 是神和被崇拜了一千年多 Uruk古埃及喜克索王朝国王。

I am coming just now,' and went on perfuming himself with Hunut, then he came and sat.

我来只是现在，'歼灭战perfuming自己与胡努特，那麼，他来到和SAT 。