查询词典 cash basis accounting

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。

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

Cash-basis accounting does not recognize promises to pay or expectations to receive money or service in the future, such as payables, receivables, and prepaid or accrued expenses.

现金基础会计不承认承诺支付或期望得到金钱或服务，在未来，如应付账款，应收账款和预付或预提费用。

That is, it is a kind of higher level negative to negative of cash basis accounting.

可以这么说，这是对现金制会计的一种更高水平的否定之否定。

In accounting terminology, the income statement is prepared using the "accrual basis", not the outdated "cash basis". When China in 1994 proclaimed the adoption of the Western accounting system, the switch from the cash basis to the accrual basis was the heart of the change.The writer is a resource panellist of SPH's Chinese Newspapers.

以会计术语来说，损益表是根据&权责基础&编制的，以现金收入及支出为准的&现金基础&早就被淘汰了。1994年中国的会计制度&向世界并轨&指的主要就是弃现金基础、采权责基础。

In the negative and interrogative forms, of course, this is identical to the non-emphatic forms.

。但是，在否定句或疑问句里，这种带有"do"的方法表达的效果却没有什么强调的意思。

Go down on one's knees;kneel down

屈膝跪下。。。下跪祈祷