cash basis

Prepare the trial balance on a monthly basis; prepare the income statement and balance sheet, cash flow statement;

编制月度试算平衡表；编制月度利润表、负债表及现金流量表；

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Than overall carrying out accounting on the cash basis, overall carrying out accounting on the accrual basis do more superpower.

全面实行权责发生制比全面实行收付实现制具有更多优越性。

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Journal of cash, bank deposit, should the basis closes, pay proof of charge to an account, chase a pen to register orderly according to business happening at any time, daily cease should written guarantee a remaining sum.

现金、银行存款日记账，应根据收、付款记账凭证，随时按照业务发生顺序逐笔登记，每日终了应结出余额。

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Cash basis, which is the embryonic form of cash flow basis, is denied by the appearance of the accrual basis under accountability.

收付实现制是现金流动制的雏形，受托责任观下权责发生制的出现否定了收付实现制。

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All this indicate that people give regard to cash flow information based on cash basis again.

这标志着人们又重新重视基于现金制的现金流量信息.

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N teaching fundamental accounting, many concepts are not often identified between accrual basis and cash basis, among three erroneous accounts corrections and three financial reports.

在《基础会计》教学中，权责发生制与收付实现制之间、三种错账更正方法之间、三大报表之间等概念经常容易混淆。

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Cash Basis has been the main basis for accounting recognition in the financial management all over the world for a long time.

长期以来，收付实现制（Cash Basis）一直是世界各国财政管理中主要的会计确认基础。

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After centuries of development, financial accounting theory and practice is now primarily in cash basis and accrual basis of accounting recognition of two.

经过几个世纪的发展，财务会计理论界和实务界如今主要存在收付实现制和权责发生制两种会计确认基础。

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We will conclude the business ( transaction ) on a cash basis.

我们将以现金交易的方式 成交.

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The recognition basis of pension insurance accounting should combine cash basis and accrual basis.

应采用权责发生制与收付实现制相结合的会计确认基础.

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That is, it is a kind of higher level negative to negative of cash basis accounting.

可以这么说, 这是对现金制会计的一种更高水平的否定之否定.

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There are two widely used bases of accounting: the accrual basis and the cash basis.

权责发生制和现金收付制是会计的两大记账基础.

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With the changing of economic environment, the basis of accounting recognition experienced cash basis, accrual basis to the cash flow basis.

随着经济环境的变化，会计确认基础历经了从收付实现制、权责发生制向现金流动制的发展历程。

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Vocational Accounting is currently the Executive, Public Accounting Standards ( draft), recognized as a cash basis of accounting.

目前高职院校会计执行《事业单位会计准则（试行）》，会计基础为收付实现制。

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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.

《现代汉英综合大词典》

In the field of business accounting, accrual has been used for several hundred years, but in the field of government accounting, cash basis is used.

在企业会计领域，权责发生制早在几百年前就确立了地位，而在政府会计领域，收付实现制则长期以来是通行的惯例。

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Understand how accrual accounting differs from a cash basis.

理解应计制会计与现金制会计的区别.

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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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Since the founding, our government cash basis of accounting has been the basis for the confirmation.

自建国以来，我国政府会计一直以收付实现制为确认基础。

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The current Accounting System of Colleges and Universities, based on the cash basis plays an active role in regulating the accounting system and ensuring accounting information quality.

以收付实现制为记帐基础的现行《高等学校会计制度》对规范高等学校会计核算、保证会计信息质量起到了积极的作用。

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In all business firms, revenues and expenses may be measured either on cash basis or accrual basis.

所有企业的收入和费用可以按收付实现制或权责发生制计量人账。

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Cash basis of revenue recognition

现金收付实现制营业收入认定法

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A term referring to cash and futures prices tending to come together ( i. e., the basis approaches zero) as the futures contract nears expiration.

指的是期货合约接近到期日时，现货和期货价趋于一致（例如，基差接近零）。

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Under cash-basis accounting, Smith would record the only when he actually paid the employee.

根据现金基础会计, 史密斯将记录只有当他实际支付予该名雇员.

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The accrual basis differs significantly from cash basis of accounting.

应计制会计与现金收付实现制会计有着巨大的差别。

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So long as Chinese consumption remains on a cash basis, very few people can afford to pay cash for discretionary goods.

只要中国的消费还停留在现金交易的基础上，就很少有人能够负担得起用现金随意地购买商品。

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It reflects the implementation of budgetary revenues and expenditures in cash basis.

反映收付实现制预算下，预算收支的执行情况。

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The statement of cash flows is a cash basis.

现金流量表是以现金基础(收付实现制)来编报的.

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With the society development and progress, limitation of cash basis accounting has gradually appeared.

随着社会的不断发展与进步，以收付实现制为确认基础逐渐出现局限性。

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Investment income accounting by cost method reflects cash basis and prudence principle.

成本法核算投资收益体现了收付实现制和谨慎性原则。

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