cash basis

基本解釋

• [會(huì)計(jì)] 現(xiàn)金基礎(chǔ)；現(xiàn)金制

同根派生

• cash basis相關(guān)詞

英漢例句

雙語例句

• Cash accounting method or cash basis
  收付實(shí)現(xiàn)制或現(xiàn)金基礎(chǔ)法
• There are TWO widely used bases of accounting: the accrual basis and the cash basis.
  權(quán)責(zé)發(fā)生制和現(xiàn)金收付制是會(huì)計(jì)的兩大記賬基礎(chǔ)。
• 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，哥倫比亞公交公司大多是非正規(guī)公司，仍用現(xiàn)今收付，不納稅，也不給予員工社保福利。

權(quán)威例句

• 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.
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• 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.
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• "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.
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詞組短語

短語

• Cash Flow Basis 現(xiàn)金流量基礎(chǔ)
• On Cash Payment Basis 現(xiàn)金支付基礎(chǔ)
• cash h basis accounting 現(xiàn)金收付會(huì)計(jì)制
• cash h basis 現(xiàn)金制
• cash collection basis 收現(xiàn)基礎(chǔ)英語

• cash basis更多詞組

專業(yè)釋義

經(jīng)濟(jì)學(xué)

• 收付實(shí)現(xiàn)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.
  本部分分析了收付實(shí)現(xiàn)制在我國得以長期存在的原因，以及在新公共管理環(huán)境下所顯示出的局限性，進(jìn)而提出了引入權(quán)責(zé)發(fā)生制的必要性和理論依據(jù)。

• 現(xiàn)收現(xiàn)付制
• 現(xiàn)金制
• 現(xiàn)金收付制