查询词典 cash basis accounting

On the basis of cash accounting most receipts of money are revenues and most expenditures are expenses.

按现金收付制规定，企业收到的现金大都作为收入处理，付出的现金大都作为费用处理。

Most of these managers have no need to work for a living; they show up at the ballpark because they like to hit home runs. And that's exactly what they do. Their combined financial statements (including those of some smaller operations), shown on page 49, illustrate just how outstanding their performance is. On an historical accounting basis, after-tax earnings of these operations were 57% on average equity capital. Moreover, this return was achieved with no net leverage: Cash equivalents have matched funded debt. When I call off the names of our managers - the Blumkin, Friedman and Heldman families, Chuck Huggins, Stan Lipsey, and Ralph Schey - I feel the same glow that Miller Huggins must have experienced when he announced the lineup of his 1927 New York Yankees. Let's take a look, business by business: o In its first year with Berkshire, Borsheim's met all expectations. Sales rose significantly and are now considerably better than twice what they were four years ago when the company moved to its present location.

大部分的管理人根本就不需要为了讨生活而工作，他们参加球队的原因只是为了要击出全垒打，事实上这正是他们常常有的表现，他们合并的财务报表，显示他们的表现是如此的优异，以历史投资成本做基准，他们现在每年的税后盈余高达平均股东权益的 57%，更甚者，他们并不靠举债，帐上所拥有的现金就足以清偿所有的借款，当我念到这些管理人的名字- the Blumkin， Friedman， Heldman families， Chuck Huggins， Stan Lipsey 与 Ralph Schey ，这感觉就好象是名教练 Miller Huggins 在宣布 1927 纽约洋基队的先发阵容一样。

At first, this text has analyzed one's own characteristics of these three accounting confirm basics, because the cash flow basis get rid of the restriction of the trade view completely, and set out from the thought of taking inventory, thus the accounting profit confirmed is closer to the economic worth of enterprises.

本文首先分析了这三种会计确认基础各自的特点，由于现金流动制彻底摆脱了交易观的限制，而是从盘存思想出发，从而确定的会计利润更接近企业的经济价值。

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