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。
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。
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。
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。
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。
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。
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。
Cash (basis) accounting: a form of accounting wherein transactions are recorded only as cash is paid or received.
收付实现制会计，现金收付制会计：指一种会计方法，即只有在收到和支出现金时才对交易进行记载。
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。
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。
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。
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。
应用推荐