Under the cash basis of accounting most receipts of money are revenues and most expenditures of money 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。
On this basis work, the paper analyses the process of adjusting net accounting profit to operating cash flow and suggests the adjusted FCF model computing from operating cash flow.
在此基础上，结合将净利润调节为经营活动的现金流量的过程，提出了以经营现金流量为计算出发点的修正自由现金流量模型，并给出计算实例。
Both the accrual basis and the cash basis are two basic methods of the accounting affirmance.
权责发生制和收付实现制是会计确认基础的两种基本方法。
The present accounting system in university, due to adopting cash-basis accounting system, results in different accounts, inaccurate accounting items and nonstandard financial report.
现行高校会计制度由于采用收付实现制而导致账实不符，且会计科目不准确、财务报告不规范。
In cash-basis accounting, revenues and expenses are also called cash receipts and cash payments.
在现金基础会计，收入和支出也称为现金收入和现金支付。
Using cash-basis accounting, income and expenses are recognized only when cash is received or paid out.
用现金基础会计，收入和支出时才确认现金收取或支付的。
So we must recognize the identification basis of insurance accounting again, carry out "joint basis", that is accrual basis and cash basis coexisting, so as to meet the different demand of decision.
因此，我们应该重新审慎保险会计确认基础，实行“联合发生制”混合会计基础，即权责发生制与收付实现制并存，以适应不同的决策需求。
At present, insurance company generally use claim ratio under cash basis of accounting. Many factors will affect it, including growth rate of business, expense ratio and status of reinsurance.
目前各保险公司普遍使用收付实现制下的赔付率，它受业务增长率、费用率及分保状况等多种因素影响。
Two types of cash-basis accounting exist: strict and modified.
两种类型的现金基础会计存在：在严格和修改。
There are two types of accounting recognition basis: cash basis and accrual basis.
会计确认基础有两种：收付实现制和权责发生制。
Cash basis can directly reflect the movement of capital, which meets the demand of university budget management and accounting.
收付实现制直观反映资金运动，基本上满足了高校预算管理和会计核算的需要。
Cash-basis accounting is a method of bookkeeping that records financial events based on cash flows and cash position.
现金基础会计是一种方法，簿记，记录为基础的金融活动的现金流量和现金状况。
So we must recognize the identification basis of insurance accounting again, carry out "joint basis", that is accrual basis and cash basis coexisting, so as to meet the different dem...
因此，我们应该重新审慎保险会计确认基础，实行“联合发生制”混合会计基础，即权责发生制与收付实现制并存，以适应不同的决策需求。
For instance, whether we can unify the Accrual-basis accounting and Cash-basis accounting in the income taxes accounting or not? For this question, there is a dispute for a long time.
例如，权责发生制和收付实现制在所得税会计核算中是否可以统一的问题就存在着争议。
For instance, whether we can unify the Accrual-basis accounting and Cash-basis accounting in the income taxes accounting or not? For this question, there is a dispute for a long time.
例如，权责发生制和收付实现制在所得税会计核算中是否可以统一的问题就存在着争议。
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