cash basis

基本解釋

• [會計] 現金基礎；現金制

同根派生

• cash basis相關詞

英漢例句

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(fā)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規(guī)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.
  FORBES: Magazine Article
• 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.
  FORBES: President Obama Being For Marriage Equality Does Not Make Marriage An Unqualified Good Deal
• "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.
  FORBES: Capitalism is contagious

• cash basis更多例句

詞組短語

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

• cash basis更多詞組

專業(yè)釋義

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，以及在新公共管理環(huán)境下所顯示出的局限性，進而提出了引入權責發(fā)生制的必要性和理論依據。

• 現收現付制
• 現金制
• 現金收付制