收付实现制 （Cash basis of accounting）收付实现制（现金制）：在收到款项时确认收入，在付出款项时确认费用，即按照实际的收款和付款期确认收入和费用。
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cash-basis accounting 现金收付制 ; 现金收付制会计 ; 收付实现制 cash basis of accounting 收付实现制 ; 现金往来帐户 ; 现金制会计 cash basis accounting 现金会计方法记帐 ..
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... cash basis of accounting 收付实现制 ; 现金制会计 ; 现金往来帐户 ; 现金收付制会计 and cash basis accounting 会计理论与收付实现制会计 Cash basis for accounting 收付实现制 ...
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现金制会计，现金基础会计，收付实现制会计 cash basis of accounting 应计制会计，权责发生制会计，应计基础会计 accrual basis accounting ..
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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。
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