cash basis of accounting meaning in Chinese

现金往来帐户
现金制会计，现金基础会计，收付实现制会计

Under cash basis of accounting , which in accordance to rea ? lization principle , revenues are recorded in the period in which cash is received ; expenses are recorded in the period in which cash is paid
按照与收入实现原则一致的收付实现制，所有收入在实际收到现金时登记人账，所有费用在实际支付现金时登录入账。
From the perspective of property rights , the implementation of the credit system demonstrated the accounting objectives of an university , strengthened the cash basis of accounting , made continued operation of accounting and accounting assumptions phases verifiable , and enhanced the understandability , comparability and match ratio of the accounting information
从产权视角分析，学分制的实施显现了高校会计目标，强化了会计收付实现制基础，使得会计持续经营及会计分期假设具有了可验证性，提高了会计信息的可理解性、配比性与可比性质量特征。