1)cash basis现金制
1.The main target of our country s government accounting is madding the best uses of cash basis accounting which has advantage on norm management.由于我国法律制度不完善,政府与社会的监督机制不发达以及我国公民对政府财务信息的要求不高等制约因素的限制,最大程度发挥现金制在合规性管理上的优势仍是现阶段我国政府会计的主要目标。
2.Taking 50 foreign listed companies and 187 domestic ones as samples, with their successive 5 years accounting information from 1998 to 2002, and using the factorial analysis mode, this paper makes an analysis on their financial indices used to measure corporate profitability respectively in terms of accrual accounting and cash basis accounting.本文以国外50家上市公司和国内187家上市公司为样本,利用其1998-2002年连续5的财务会计信息,运用因子分析法,分别对样本公司按照应计制和现金制会计基础下衡量公司盈利能力的财务指标进行了分析。
英文短句/例句
1.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。
2.From Earnings Management to Cash Flow Manipulation--A New Tendency under the Integrating Background of Accrual-based Accounting and Cash-based Accounting;应计制与现金制融合背景下的现金流操控——从盈余管理到现金流操控
3.cash box of natural stone (non-precious)贱金属制现金保险箱
4.Innovate the Rural Financial System and Establish a Modern Financial System创新农村金融体制 建立现代金融制度
5.preparation of cash distribution plan现金分配计划的编制
6.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。
7.The term cash management refers to planning, controlling, and accounting for cash transactions.现金管理是关于现金交易的计划、控制和记录。
8.Internal control over cash is sometimes regarded merely as a means of preventing fraud and theft.现金的内部控制是为了防止现金被盗用。
9.Cash flow table--preparing method of cash flow from operating activities;现金流量表——经营活动现金流量编制方法
10.cash basis of revenue recognition现金收付实现制营业收入认定法
11.Computer Compilation of Cash Flow Sheet;现金流量表的计算机编制思想与实现
12.Accrual-basis accounting versus cash-basis accounting权责发生制和现金收付制
13.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
14.Impacts of Current Financial System on the Financial Development in Ethnic Areas;现行金融体制对民族地区金融发展的影响
15.An Inquiry into Modern Financial Regime: Based on the Theory of Financial Transaction Expenses;现代金融制度探析:基于金融交易费用理论
16.adjusted income method of preparing cash budget编制现金预算收益调整法
17.A voucher system hel maintain control over cash di ursements.一个凭单系统帮助维护控制现金支付。
18.cash management: Control and use of liquid assets.现金管理:对流动资产的控制和使用。
相关短句/例句
cash basis现金制，现金基础
3)cash flow constrain现金流限制
4)cash-based accounting现金制会计
5)cash flow basis现金流量制
6)cash flow system现金流动制
1.The paper makes comparative analysis from seven aspects and expounds the necessity of the substitution of cash flow system for accrual system.随着世界经济局势的变化 ,会计环境也发生了深刻的变化 ,目前企业会计核算通行的权责发生制的缺陷日益显现出来 ,理论界提出了现金流动制。
2.Objectively the inefficient accounting theory requires the downright model revolution which includes following items:accountants confirm that cash flow system and power and responsibility system are applied as the double foundation;fair and equitable value is considered as the dominant in accounting measurement;a variety of measurement property co-exist and better ones are mos.主要包括 :会计确认采用现金流动制与权责发生制相结合的双重基础 ,会计计量以公允价值为主导 ,多种计量属性并存择优 ,会计记录采用以三式簿记为主体的多式簿记 ,会计呈报内容趋向多元化 ,并实施实时呈报系统。
延伸阅读
JIT准时制生产(及时制生产)JIT准时制生产(及时制生产)：是应用拉引式生产物流控制原理的方法。在生产系统中任何两个相邻工序即上下工序之间都是供需关系，如何处理这种关系，就是生产物流所要研究的问题。按照传统的生产计划组织生产(包括MRP)，物料根据预定的计划时间由供方向需方逐个工序流动。需求方根据上一工序送来物料的数量和到达时间进一步加工。需求方接受物料完全是被动的，如果出现不可预料的因素，物料可能提前或延迟到达。延迟到达将使生产中断，必须在生产计划中留有余地，以避免这种现象的发生。这样一来，必然存在或多或少、提前到达的现象，从而导致系统中库存量的上升，产生种种库存多余的弊病。JIT的方法改变了传统的思路，由需方起主导作用，需方决定供应物料的品种、数量、到达时间和地点。供方只能按需方的指令(一般用看板)供应物料。送到的物料必须保证质量，无残次品。这种思想就是以需定供，可以大大提高工作效率与经济效益。
