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》

This is because most countries require companies to comply with the accruals basis of accounting.

这是因为大多数国家要求企业必须遵守权责发生制会计。

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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。

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The problem is that GAAP and the income tax basis of accounting have a lot of differences.

FORBES: How Double Taxed Are Investors ?

The New Jersey Income Tax Act requires taxpayers to claim losses in accordance with their Federal method of accounting, including federal basis rules.

FORBES: Madoff Investors Receive New Jersey Tax Refunds

Careful carbon accounting has been the presumed basis of cap-and-trade programs as envisioned by the Kyoto Protocol and advocated as the best approach for national climate policy.

FORBES: Rethinking Life-Cycle Fuel Regulations