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。
Understand how accrual accounting differs from a cash basis.
理解应计制会计与现金制会计的区别。
Shoddy goods at the exhibition will be sold at a reduced rate on a cash basis.
在展览会上假冒伪劣产品将以较低的价格出售以现金为基础的。
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。
An account with a securities brokerage whose transactions are settled on a cash basis.
有证券经纪人的账户他们的交易用现金完成。
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。
As I have say, we do business on a cash basis, so we can not supply you with goods on credit.
我已经说过我们是现金交易,所以不能用赊贷方式供货。
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。
Some problems exsiting in budget accounting in our country have relations with the accounting base of cash basis.
我国预算会计中存在的问题,许多都是与收付实现制会计基础有关。
So long as Chinese consumption remains on a cash basis, very few people can afford to pay cash for discretionary goods.
只要中国的消费还停留在现金交易的基础上,就很少有人能够负担得起用现金随意地购买商品。
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。
Than overall carrying out accounting on the cash basis, overall carrying out accounting on the accrual basis do more superpower.
全面实行权责发生制比全面实行收付实现制具有更多优越性。
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.
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。
We have been purchasing supplies from Shanghai Corporation for the last nine months on a cash basis and wish to open a charge account for future transactions with your company.
九个月以来,我们一直用现金支付的方式在上海公司购货,但是,关于以后的交易,我们希望能够在贵公司开设一个赊购帐户。
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。
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。
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。
Newton can also be the basis of a new generation of embedded systems, from cash registers to kiosks.
从收音机到电话亭,牛顿也可以成为新一代嵌入式系统的基础。
In February it said it would slash its quarterly dividend by 68% from the second half of 2009 in order to conserve $9 billion of cash on an annual basis.
今年二月,GE又宣布从下半年起将季度股息削减68%,这样可以在现有基础上每年为公司节省90亿美元。
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。
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。
Ratio of the value of futures contracts purchased or sold to the value of the cash commodity being hedged, a computation necessary to minimize basis risk.
所买卖的期货合约价值与要进行套保的现货商品价值之间比值,用来计算最小化基差风险。
To initiate cash payment of merchandises on "Cash on Delivery" basis through the purchasing fund as per hotel's policies and procedures.
根据酒店政策和程序,使用采购备用金支付现金采购物品。
The important function of cash flow in the real estate enterprises is presented and on this basis, the specific measures of cash flow in real estate enterprises are further discussed.
简述现金流在房地产企业管理中的重要作用,在此基础上进一步探讨房地产企业现金流管理的具体措施。
This inflation figure has given the RBA flexibility and there is definitely the risk that the RBA will cut the cash rate 25 basis points to 4.5% next week.
这通胀数据给了澳洲联储的灵活性,并有一定的风险,澳洲联储将削减现金利率25个基点至4.5%下周。
This inflation figure has given the RBA flexibility and there is definitely the risk that the RBA will cut the cash rate 25 basis points to 4.5% next week.
这通胀数据给了澳洲联储的灵活性,并有一定的风险,澳洲联储将削减现金利率25个基点至4.5%下周。
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