1) cash basis accounting
现金收付制会计;收付实现制会计
2) accounting on cash basis
收付实现制会计
3) cash basis
现金收付制;收付实现制
4) 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。
5) 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。
补充资料：收付实现制
亦称现金制或实收实付制。见权责发生制。
说明：补充资料仅用于学习参考，请勿用于其它任何用途。
参考词条