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。

《新英汉大辞典》

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。

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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。

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Much of the gas being produced, when you add in all the expenses including building gathering systems, purification plants, and accounting for the bad wells, lose money on a pure cash flow basis.

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