橘子朗文词典

cash basis

C 开头单词

基本解释

  • [會計] 現金基礎；現金制

同根派生

     

英汉例句

    雙語例句

  • Cash accounting method or cash basis
    收付實現制或現金基礎法
  • There are TWO widely used bases of accounting: the accrual basis and the cash basis.
    權責發生制和現金收付制是會計的兩大記賬基礎。
  • 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槼公司，仍用現今收付，不納稅，也不給予員工社保福利。

    • 權威例句

  • 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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词组短语

    短語

  • Cash Flow Basis 現金流量基礎
  • On Cash Payment Basis 現金支付基礎
  • cash h basis accounting 現金收付會計制
  • cash h basis 現金制
  • cash collection basis 收現基礎英語

专业释义

    經濟學

  • 收付實現制

    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現制在我國得以長期存在的原因，以及在新公共琯理環境下所顯示出的侷限性，進而提出了引入權責發生制的必要性和理論依據。

  • 現收現付制
  • 現金制
  • 現金收付制