cash basis

cash basis什么意思,cash basis翻译

基本解释

un.: 收付实现制；现金基础
网络: 权责发生制

英汉解释

• 现金基础

• 收付实现制

例句

• Cut up the credit cards and learn to work upon a cash basis, saving for what you really need when you need it.

  切断信用卡，学会以现金为基础来运作，存钱来购买当你需要时真正需要的事物。

• Cash-basis accounting is not considered to provide a true and fair view of the financial performance and position of an entity under IFRS.

  现金基础会计被认为不提供真实与公平的财务表现和状况的一个实体按照IFRS。

• cash (Basis) accounting: A form of accounting wherein transactions are recorded only as cash is paid or received.

  收付实现制会计，现金收付制会计：指一种会计方法，即只有在收到和支出现金时才对交易进行记载。

• 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。

• 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。

• In businesses in which the major activity is the production or trading of merchandise, the cash basis cannot be used.

  在商业上，其中的主要活动是生产或交易的商品是靠现金基础的普遍使用。

• 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。

• In accounting terminology, the income statement is prepared using the "accrual basis" , not the outdated "cash basis" .

  以会计术语来说，损益表是根据“权责基础”编制的，以现金收入及支出为准的“现金基础”早就被淘汰了。

• Cash-basis accounting is generally not acceptable for entities that must make their financial statements publicly available.

  现金基础会计通常是不能接受的实体，必须使他们的财务报表公开。

• Cash-basis accounting defers all credit transactions to a later date.

  现金基础会计推迟所有信贷交易到稍后的日期。