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。
Share transfer includes the following problems, such as (1) the basis of accounting price of the transferred company.
股权转让方式的资产重组涉及的主要问题包括：1 .被转让企业的计价基础问题。
To implement the matching concept correctly, the accrual basis of accounting is generally used FOR merchandising enter prices.
为了正确执行对应概念，商业企业会计普遍使用应计制会计。
Network accounting, established in the network environment on the basis of accounting information systems, e-commerce is an important component.
网络会计，建立在网络环境基础上的会计信息系统，是电子商务的重要组成部分。
The second ASpect of the meASurement process is often referred to AS matching cost and revenue and its fundamental to the accrual bASis of accounting.
该计量过程的第二个方面也常称为成本与收入配比，而且它是权责发生制会计的基础。
Accounting measurement is the core function of accounting system, the choice of accounting measurement attribute is the basis of accounting measurement.
会计计量是会计系统的核心职能，而计量属性的选择又是会计计量的基础。
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。
The accrual method of accounting is also known as accrual accounting or accrual basis accounting.
权责发生制核算法也称应计核算法或应计基础核算法。
Not everyone is a fan of this accounting approach, though it has a sound theoretical basis.
虽然这种记账方法有坚实的理论基础，但并非人人赞同。
With the help of Sageworks, a Raleigh, N.C.-based accounting consultancy and private-company data provider, Forbes assembled a list of the 20 most profitable types of businesses, on a pretax basis.
在北卡罗来纳州罗利市的会计咨询与私人数据提供商sageworks的帮助下，福布斯制作了一份20种利润率最高的小型公司排行榜，该排行榜是以税前利润为基础的。
With the help of Sageworks, a Raleigh, N. C. -based accounting consultancy and private-company data provider, Forbes assembled a list of the 20 most profitable types of businesses, on a pretax basis.
在北卡罗来纳州罗利市的会计咨询与私人数据提供商Sageworks的帮助下，福布斯制作了一份20种利润率最高的小型公司排行榜，该排行榜是以税前利润为基础的。
Forestry is an important part of the national economy. Statistics and accounting are the basis of the national income accounting.
林业是国民经济的重要组成部分，统计核算和会计核算是国民经济核算的基础。
The paper first analyzes the nature of accounting policies and on its basis probes into the problems concerned in accounting policy selection, mainly dealing with four relationships.
本文首先分析了会计政策的本质，在此基础上探讨了会计政策选择中涉及的有关问题，主要是处理好四种关系。
The accounting information, which is the important component part of enterprises' economy information, is the basis of macroeconomic management and operation decision.
会计信息是企业经济信息的重要组成部分，是企业宏观经济管理和经营决策的依据。
Asset valuation basis is one of the mo st important concepts in accounting.
资产计价基础是会计学的重要概念之一。
Environment cost is the basic concept of environmental accounting, so the research on environment cost is the basis of the research on environmental accounting.
而环境成本又是环境会计学中最基本的问题，因此，环境成本的研究是环境会计研究的基础。
It further puts forward improving measures on the basis of analyzing interior controlling and current qualities of accounting information in China.
在分析了我国内部控制与会计信息质量现状的基础上，进一步提出了改进措施。
The fourth chapter of revenue recognition, accounting theoretical basis.
第四章，收入确认的会计理论基础。
The prerequisite to ensure the quality of accounting information is to choose proper accounting confirmation basis.
选择合适的会计确认基础，是保证会计信息质量的前提。
At this basis, this article analyses the emergence inevitability of changing price accounting, then introduces the main four changing price accounting models.
在此基础上，分析了物价变动会计产生的必然性、剖析和评价了主要的四种物价变动会计模式。
On the basis of the accounting equation, the financial position and the operating result of a business can be recorded and reported to the interested users of accounting.
根据会计等式，就可以记录企业的财务状况和经营成果，并向有利益关系的会计信息使用者报告。
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。
There is a difference between the accounting basis of tax accounting and the one of financial accounting.
税务会计的核算基础与财务会计核算基础之间存在差异。
Accounting is the basis of tax levy while the result of tax levy in turn affects the economic benefits and accounting information of enterprises.
会计是征税的基础，而征税结果又反过来影响企业的经济效益和会计信息。
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 text analyzed the necessity and possibility of the practice in Accounting course and raised the method of its practice on the basis of my own education experience.
本文分析了该课程实行“双语”教学的必要性和可能性，并根据自身的教学实践，提出了《会计学》课程“双语”教学的实践方法。
The text analyzed the necessity and possibility of the practice in Accounting course and raised the method of its practice on the basis of my own education experience.
本文分析了该课程实行“双语”教学的必要性和可能性，并根据自身的教学实践，提出了《会计学》课程“双语”教学的实践方法。
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