cash basis
基本解释
- [会计] 现金基础；现金制
英汉例句
- Cash accounting method or cash basis
收付实现制或现金基础法 - There are TWO widely used bases of accounting: the accrual basis and the cash basis.
权责发生制和现金收付制是会计的两大记账基础。 - Furthermore, bus companies in Colombia were largely informal and operated on a cash-basis; they did not pay taxes or offer social security benefits to their employees.
此外，哥伦比亚公交公司大多是非正规公司，仍用现今收付，不纳税，也不给予员工社保福利。 - Meanwhile, Olam has budgeted for margin calls on its derivative hedges and is helping clients with letters-of-credit problems by selling smaller lots on a cash basis.
FORBES: Magazine Article - If Robco is an accrual basis corporation it can accrue the salary due to Terry and pay it to Terry, a cash basis taxpayer in the subsequent year.
FORBES: President Obama Being For Marriage Equality Does Not Make Marriage An Unqualified Good Deal - "The companies interested in long-term incentives, mostly foreign subsidiaries, are now accepting that they have to do it on a cash basis, with the cost consequences that entails, " says Robert Sperl, a compensation consultant at WatsonWyatt London.
FORBES: Capitalism is contagious
双语例句
权威例句
词组短语
- Cash Flow Basis 现金流量基础
- On Cash Payment Basis 现金支付基础
- cash h basis accounting 现金收付会计制
- cash h basis 现金制
- cash collection basis 收现基础英语
短语
专业释义
- 收付实现制
This part analyses the cause of the existence of cash basis and its limitations, then puts forward the necessity and theory bases of accrual reform.
本部分分析了收付实现制在我国得以长期存在的原因，以及在新公共管理环境下所显示出的局限性，进而提出了引入权责发生制的必要性和理论依据。 - 现收现付制
- 现金制
- 现金收付制