收付實現制 的英文怎麼說

中文拼音 [shōufùshíxiànzhì]
收付實現制 英文
accounting on cash basis
  • 收 : Ⅰ動詞1 （把攤開的或分散的事物聚集、合攏） put away; take in 2 （收取） collect 3 （收割） harvest...
  • 實 : Ⅰ形容詞1 （內部完全填滿 沒有空隙） solid 2 （真實; 實在） true; real; honest Ⅱ名詞1 （實際; 事實...
  • 現 : Ⅰ名詞1 （現在; 此刻） present; now; current; existing 2 （現款） cash; ready money Ⅱ副詞（臨時; ...
  • 制 : Ⅰ動詞1 （製造） make; manufacture 2 （擬訂; 規定） draw up; establish 3 （用強力約束; 限定; 管束...
  1. 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

    政府會計完全以收付實現制為確認基礎，已越來越力不從心，引進權責發生制或修正的權責發生制已成為改革的必然趨勢。
  2. 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 )

    資產負債表以權責發生制為基礎編制，從存量的角度反映企業的財務狀況和經營成果；利潤及利潤分配表則以權責發生制編制基礎，從動量的角度反映企業財務狀況經營成果變動的原因；現金流量表又以收付實現制為編制基礎，從動量的角度反映影響企業償還到期債務的能力變動的具體因素及其影響數量，即現金流量表就是把以權責發生制為基礎的利潤調節成以收付實現制確認的現實的利潤（現金及現金等價物） 。
  3. In all business firms, revenues and expenses may be measured either on cash basis or accrual basis

    所有企業的收入和費用可以按收付實現制或權責發生制。
  4. It is generally considered that taxes parable method follows cash basis, but tax effect accounting follows

    一般認為，應付稅款法遵循了收付實現制，而納稅影響法則遵循的是權責發生制。
  5. 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

    按照與收入實現原則一致的收付實現制，所有收入在實際收到現金時登記人賬，所有費用在實際支付現金時登錄入賬。
  6. 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

    從產權視角分析，學分制的實施顯現了高校會計目標，強化了會計收付實現制基礎，使得會計持續經營及會計分期假設具有了可驗證性，提高了會計信息的可理解性、配比性與可比性質量特徵。
  7. After the ministry of finance had issued the budget accounting regulation including overall finance budget accounting, governmental unit accounting and institutional accounting, a series of budget accounting regulation has come into being in china, which was suitable for our socialistic market economy. along with a series of reformation about government finance administration and government budget administration such as reforming edition method of budget etc., however, the working environment of our existing budget accounting regulation has made a big change

    但隨著我國以加強和規范財政管理為中心、對預算管理體制所進行的一系列改革，如：改革預算編制方法、細化預算編制內容、實行零基預算和部門預算、逐步實施國庫集中收付制度、推行積極政府采購制度等，現行預算會計的運行環境已經發生了重大變化、原核算內容和方法已不能適應某些新業務的變化在執行中暴露出一些深層次的問題，迫切需要對預算會計制度進行進一步修改和完善。
  8. This article has been divided into five chapters, the contents of five chapters respectively are : the contents of the first chapter are about pollution compensation that oil leakage of the ships lead to in " maritime law " ; the contents of the second chapter are about delay delivery of the goods in " maritime law " ; the contents of the third chapter are about the cargo lien that the marine carriers have in " maritime law " ; the contents of the fourth chapter are about the rights that the shippers can change and terminate the contract unilaterally in " maritime law " ; the contents of the fifth chapter are about the limitation of liability for maritime claims system in " maritime law ". the contents of each chapter of this article are about a flaw of " maritime law ". as a result of the limit of article length and the limit of author ability, it is impossible to analyze the article of " maritime law " gradually, the article is only about five quite important flaws of " maritime law " to form five chapters, then we will introduce them gradually

    但是，隨著我國加入wto ，國際貿易和海上運輸迅速的發展， 《海商法》在實施中暴露出很多不足。因此，有必要遵循科學性、適時性和法制統一性等立法的基本原則，對《海商法》及時進行修改。筆者認為，應當認真總結《海商法》成功的經驗和失敗的教訓，從目前和今後一個時期海上和與海相通的內陸水域的運輸和經濟貿易的現實和發展對法律的需要出發，參照和借鑒其他民商立法、國際海事條約、民間規則和合同格式，以及國外先進的立法例，吸收海商法理論研究成果，並考慮國際海事立法的發展趨勢，在船舶油污損害賠償的規定，遲延交付的規定，海上貨物留置權的規定，托運人變更解除合同權利的規定，海事賠償責任限制制度的規定等幾個方面修改現行《海商法》 。
  9. Under the accrual principle, revenues are recognized in the period in which they are earned when goods are sold or services are rendered, rather than when cash is received ; expenses are recognized when they are incurred

    在權責發生制下，收入是按照它在實際發生的期間，而不是實際收取現款的期間登記入帳；費用是在它實際發生的期間，而不是實際支付現款的期間登記入帳。
  10. Under the accrual principle, revenues are recognized in the pe ? riod in which they are earned when goods are sold or services are rendered, rather than when cash is received ; expenses are recognized when they are incurred

    在權責發生制下，收入是按照它在實際發生的期間，而不是實際收取現款的期間登記入賬；費用是在它實際發生的期間，而不是實際支付現款的期間登記人賬。
  11. The values of all assets are to be recorded at a historical costs at the time of acquisition. the amount recorded in books of account shall not be adjusted even though a fluctuation in their value may occur, except when state laws or regulations require specific treatment or adjustments

    在權責發生制下，收入是按照它在實際發生的期間，而不是實際收取現款的期間登記入帳；費用是在它實際發生的期間，而不是實際支付現款的期間登記入帳。
  12. The essential intention of conditional access system ( cas ) is to achieve pay - tv of the digital broadcast system by means of subscriber management and authorization control. so cas is the key technology to realize the pay - tv and interact - tv. based on composite technology in transport layer, paper describes the production and structure of transport stream in mpeg - 2 standard, mpeg - 2 program special information and conditional access definition in service information from dvb standard

    有條件接收系統（ conditionalaccesssystem ， cas ） ，其基本目的是通過對用戶的授權控制和管理，實現數字廣播電視系統的有償服務，在為運營商帶來經濟上回報的同時，也能為用戶提供更多、更高質量的服務內容，它是實現付費電視、交互電視的關鍵技術。
  13. Therefore, the purpose of this paper is that, supporting vulnerable groups should be a long, stable and lasting course. as to the government, it need to make a policy system which supports the vulnerable groups constantly and legally. the government should use such policy as finance, tax, transfer payments, and so on, in order that the vulnerable groups could break away from the vulnerable state as soon as possible, so as to clears the obstacle of our magnificent goal

    因此，本文認為，扶持弱勢群體應當是一個長期的、穩定的、持續的過程，非朝夕之間就能夠完成的，就政府而言，需要制定並不斷完善扶持弱勢群體的政策體系並使之制度化、法律化，長期穩定下來，充分運用包括財政、稅收、轉移支付以及補貼等多種政策手段，為扶持弱勢群體早日擺脫弱勢狀態發揮應盡的職責，從而為順利實現全面建設小康社會的宏偉目標掃清障礙。
  14. With the implementation of tax dividing fiscal managing system, fiscal transferring payment conforming with it came into use formally in 5 main forms : system compensation, special subsidy, tax return, transitional period fiscal transferring payment, year - end settlement subsidy

    而隨著分稅制財政管理體制的實施，與分稅制相適應的財政轉移支付制度在也正式出現，先後形成了體制補助（或上解） 、專項補助、稅收返還、過渡期財政轉移支付、年終結算補助等五種主要形式。
  15. Cash system of accounting

    收付實現制
  16. Revenue and expenditure accounting system can meet the needs of developing college financial administration

    「收付實現制「的會計核算方法已不適應發展中的高校財務管理。
  17. 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

    收入確認準則的制訂成為會計界的一大熱點。本文以收入確認為研究重點，主要探討了與收入確認相關的若干基本問題，包括收入確認有關的基本概念，如收入的性質與含義、收入確認的基礎? ?權責發生制還是收付實現制、收入確認的基本標準。
  18. 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

    上述內容屬于「將凈利潤調節為經營活動產生的現金流量」項目，從凈利潤構成應該知道：凈利潤是按照權責發生制的原則記賬時企業一定期間經營成果的體現，而現金流量是以收付實現制的原則反映企業一定期間現金流入、流出情況。
  19. 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

    基於正確分析現金流量是投資項目可行性研究財務評價的前提，投資項目財務評價現金流量表是收付實現制下的利潤表的思想，本文針對《投資項目可行性研究指南（試用版） 》和《投資項目可行性研究報告編寫範例》中可研財務評價存在的不當之處，對其運用的項目財務現金流量表、資本金財務現金流量表、中方投資財務現金流量表及外方投資財務現金流量表等報表的現金流量要素，提出了重新構造方法，主要原則和內容包括，銷售收入（營業收入）中不應含有增值稅銷項稅；增值稅不能列作收入的減項以計算利潤；流動資金、增值稅、借款本金不能列作現金流出。
  20. The reform of transfer system in china must not be confined on itself. the reform should start from the basic principle " function choosing income ", perfecting system foundation of transfer firstly which means ensuring the definition, stability and rationality of function division. then, it is possible to bring forward relevant reform suggestions

    我國的轉移支付改革絕對不能只局限於轉移支付本身，必須從事權決定財權四川大學碩士學位論文這一基本原則出發，先完善轉移支付的制度基礎?保證支出職能劃分的明確性、穩定性、合理性，在這個基礎上才能提出相應的改革建議:合理劃分財政收入;明確轉移支付的目標;科學計算財政缺口;選擇適當的轉移支付方式實現不同的政策目標;提高轉移支付計算的科學性、透明度和可預見性。
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