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
- Accrual - basis , balance sheet reflects a company ' s financial conditions from inventory amount angle . income statement and profit appropriation statement reflect a company ' s financial conditions from current amoun t angle on accrual - basis . and statement of cash flows reflects factors affecting the ability of a company repay its maturity debts and its amount on cash - basis , that is to say , statement of cash flows changes profit on accrual - basis into actual profit on cash - basis ( cash or items equal to cash )
资产负债表以权责发生制为基础编制，从存量的角度反映企业的财务状况和经营成果；利润及利润分配表则以权责发生制编制基础，从动量的角度反映企业财务状况经营成果变动的原因；现金流量表又以收付实现制为编制基础，从动量的角度反映影响企业偿还到期债务的能力变动的具体因素及其影响数量，即现金流量表就是把以权责发生制为基础的利润调节成以收付实现制确认的现实的利润(现金及现金等价物) 。 - Based on the correct analysis of the cashflow for investment project feasibility study ' s financial evaluation , and the thought on investment project financial evaluation ' s cashflow statement being an income statement according to cash basis , the author found some untrue which exist in the guideline of investment project feasibility study and the report example for investment project feasibility study , and created a restructure method to counter their financial cashflow statement , financial cashflow statement on equity capital , and statement of financial cashflow on a specific investors " investment . restructure method ' s main principle and context are : the selling tax of vat should not be included in the sales revenue , vat should not be listed as a decrease to calculate earnings ; working capital , vat , and loan principal should not be listed as cash outflow
基于正确分析现金流量是投资项目可行性研究财务评价的前提，投资项目财务评价现金流量表是收付实现制下的利润表的思想，本文针对《投资项目可行性研究指南(试用版) 》和《投资项目可行性研究报告编写范例》中可研财务评价存在的不当之处，对其运用的项目财务现金流量表、资本金财务现金流量表、中方投资财务现金流量表及外方投资财务现金流量表等报表的现金流量要素，提出了重新构造方法，主要原则和内容包括，销售收入(营业收入)中不应含有增值税销项税；增值税不能列作收入的减项以计算利润；流动资金、增值税、借款本金不能列作现金流出。