收付实现制 meaning in English
accounting on cash basis
cash basis of accounting
cash system （basis）of accounting
cash system(basis)of accounting /cash-basis princi
Examples
- 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。 - 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。 - This dissertation focus on the issues involving revenue recognition , especially some basic aspects , including basic concepts about revenue recognition such as the nature and meaning of revenue , the basis of revenue recognition - accrual basis or cash basis , the basic criterion of revenue recognition , etc . and the issues of several kinds of revenue recognition are also discussed detailedly
收入确认准则的制订成为会计界的一大热点。本文以收入确认为研究重点，主要探讨了与收入确认相关的若干基本问题，包括收入确认有关的基本概念，如收入的性质与含义、收入确认的基础? ?权责发生制还是收付实现制、收入确认的基本标准。 - Afore - mentioned content are belonged to " the cash flow that net embellish adjustment is management activity to arise " project , form from net profit should know : net profit is according to authority duty during the business when producing the principle charge to an account that control is certain of operation result reflect , and cash flow is cash is flowed into during it is certain to reflect a business in order to accept the principle that fu shi makes now , pour out of a circumstance
上述内容属于“将净利润调节为经营活动产生的现金流量”项目，从净利润构成应该知道：净利润是按照权责发生制的原则记账时企业一定期间经营成果的体现，而现金流量是以收付实现制的原则反映企业一定期间现金流入、流出情况。 - 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。