1)cash basis收付实现制
1.Government accounting which completely based on cash basis has not been adapted to times,for this reason,introduce accounting on accrual basis or amendatory accrual basis is necessary to economic reform.政府会计完全以收付实现制为确认基础,已越来越力不从心,引进权责发生制或修正的权责发生制已成为改革的必然趋势。
2.With the gradual promotion of budget management system reformation,the commercialization of in- stitutions,the quickening of market-based paces,and the deficiency of cash basis are obvious day by day.我国现行的事业单位会计制度是以收付实现制的基础,虽然在过去的几十年里能基本满足事业单位预算管理的需要,但随着预算管理体制改革的逐步深化,事业单位企业化、市场化步伐的加快,收付实现制的不足日益明显,已经不能适应新形势的需要。
3.Some problems exsiting in budget accounting in our country have relations with the accounting base of cash basis.我国预算会计中存在的问题,许多都是与收付实现制会计基础有关。
英文短句/例句
1.cash basis of revenue recognition现金收付实现制营业收入认定法
2.The Impacts of Cash Basis Accounting on College Accounting Information;论收付实现制对高校会计信息的影响
3.The statement of cash flows is prepared on a cash basis.现金流量表是以现金基础(收付实现制)来编报的。
4.The Issues of Receipt and Payment System in Project Prospecting Units and the Measures to Them;工勘单位实行“收付实现制”存在的问题及对策
5.The Application of Modified Cash Basis in Accounting in Universities;试论“修正的收付实现制”在高校会计中的应用
6.In cash-basis accounting, however, the accountant does not record a transaction until cash is received or paid.而在收付实现制下,会计师只有在收到或付出现金时才记录企业的收入或费用。
7.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。
8.Revenue and expenditure accounting system can meet the needs of developing college financial administration.“收付实现制“的会计核算方法已不适应发展中的高校财务管理。
9.Comparative Analysis on Foundation of Government Accounting;政府会计基础比较研究——传统的收付实现制与崛起的权责发生制,孰优孰劣?
10.Empirical Research on the Relationship between Pay-as-you-go Pension Plan and Economic Growth现收现付制与经济增长关系的实证研究
11.Accrual-basis accounting versus cash-basis accounting权责发生制和现金收付制
12.A verification system for forex payment (imports) and forex receipt (exports) had also been adopted.中国还实行了进出口收付汇核销制度。
13.Barriers in enforcing fiscal centralization and countermeasures against them;国库集中收付制度实施的障碍与对策
14.An Economic Analysis of the Transition from the Pay-as-you-go System to the Funded System;由现收现付制向基金制转轨的经济学分析
15.The Model of Contributing Rate under Pay-As-You-Go System and Partially Accumulated System;现收现付制与部分积累制的缴费率模型
16.On the basis of cash accounting most receipts of money are revenues and most expenditures 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。
17.Quantifying analysis on the relationship between PAYG system and population aging;现收现付制与人口老龄化关系定量分析
18.PAYG Is the Best Choice for Pension Insurance in China现收现付制——我国养老保险模式的最佳选择
相关短句/例句
accounting on the cash basis收付实现制
1.The present accounting basis of tax accounting is not accounting on the accrual basis but the compound accounting basis on accrual basis and accounting on the cash basis.我国现行税务会计的核算基础并不是纯粹的权责发生制,而是权责发生制与收付实现制相结合的混合制核算基础。
2.1st, 1998 stipulates that the accounting on accrual basis should be used in the operating expenses and receipts and accounting on the cash basis should be used in the non - productive business.1998年1月1日起执行的《事业单位会计制度》规定,经营性收支采用权责发生制,非生产经营性业务采用收付实现制。
3)cash basis现金收付制;收付实现制
4)cash-based budget收付实现制预算
5)accounting on cash basis收付实现制会计
6)cash basis / cash equivalents收付实现制/现金等价物
延伸阅读
收付实现制 亦称现金制或实收实付制。见权责发生制。
