... cash basis of accounting 收付实现制 ; 现金制会计 ; 现金往来帐户 ; 现金收付制会计 and cash basis accounting 会计理论与收付实现制会计 Cash basis for accounting 收付实现制 ...
4
?现金制会计
现金制会计，现金基础会计，收付实现制会计 cash basis of accounting 应计制会计，权责发生制会计，应计基础会计 accrual basis accounting ..
双语例句
1
Under the cashbasisofaccounting 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。
《新英汉大辞典》
2
At present, insurance company generally use claim ratio under cashbasisofaccounting. Many factors will affect it, including growth rate of business, expense ratio and status of reinsurance.
目前各保险公司普遍使用收付实现制下的赔付率，它受业务增长率、费用率及分保状况等多种因素影响。
3
On this basis work, the paper analyses the process of adjusting net accounting profit to operating cash flow and suggests the adjusted FCF model computing from operating cash flow.