查询词典 basis

If the going concern assumption is no longer appropriate, the effect is so pervasive that this Standard requires a fundamental change in the basis of accounting, rather than an adjustment to the amounts recognized within the original basis of accounting.

如果企业不能够维持持续经营，该标准不再是要求在原有会计基础上对帐面数字的调整，而是要对会计基础的彻底的转变。

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。

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。

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。

This is a most remarkable difference in account statement between accrual basis and cash flow basis.

这是权责发生制与现金流动制在会计报表方面的一个最显著的不同点。

In all business firms,revenues and expenses may be measured either on cash basis or accrual basis.

所有企业的收入和费用可以按收付实现制或权责发生制。

In all business firms, revenues and expenses may be measured either on cash basis or accrual basis.

所有企业的收入和费用可以按收付实现制或权责发生制计量入账。

Their different aspects are: different philosophical basis; the former is evolutionary epistemology, the latter is mainly pragmatism, different scientific basis, the former is sociobiology, the latter is mainly Darwin's evolutionism, different psychological basis, the former is cognitive psychology, the latter is animal psychology, different research field, the former is evolutionary cognitive psychology, evolutionary social psychology, evolutionary personality psychology, etc.

它们的相同点是：①坚持生物进化的原则；②坚持适应性的原则；③坚持性别差异性原则。

This theory is discussed in the perspective of its basis, tar get value, theoretical core, methodology frame and theme of critique. Among themthe theoretical basis is analyzed for that the technology is in a dilemma overbeing accepted or being given up as argued in traditional philosophy of technolo gy; the target value refers to human being\'s liberation and the theoretical coreis the rationalization of democracy; the methodology frame is that used to stud y the technology on the basis of social constructivism and the theme of critiqueis farewell to dystopia.

从理论基础、价值目标、理论内核、方法论框架和批判主题等方面对这一理论展开了剖析，其中理论基础是对传统技术哲学&接受还是放弃&技术的两难困境的分析，价值目标是马克思主义的人的解放，理论内核是民主的理性化，使用的是社会建构论研究技术的方法论框架，批判主题是告别敌托邦。

According to international standards, directors and auditors usually have three options with accounts: they can prepare them on a going-concern basis, which is standard but might expose them to charges of negligence if they are wrong; if they do not believe the business is a going concern, they must prepare the accounts on a break-up basis; or they can express some doubts about the company's future, but still prepare the accounts on the going-concern basis.

根据国际准则，主管和审计人员一般来说对账户有3种处理方式：他们可以在持续经营的基础上准备报表——这是标准的，但一旦他们做错了，他们会面临渎职控诉；如果他们不相信企业能继续经营，他们必须在破产的基准上准备报表；抑或他们可以表明其对公司未来的困惑，但仍在持续经营的基础上准备报表。

With Death guitarist Schuldiner adopting vocal duties, the band made a major impact on the scene.

随着死亡的吉他手Schuldiner接受主唱的职务，乐队在现实中树立了重要的影响。

But he could still end up breakfasting on Swiss-government issue muesli because all six are accused of nicking around 45 million pounds they should have paid to FIFA.

不过他最后仍有可能沦为瑞士政府&议事餐桌&上的一道早餐，因为这所有六个人都被指控把本应支付给国际足联的大约4500万英镑骗了个精光。