現金收付制 的英文怎麼說

中文拼音 [xiànjīnshōufùzhì]
現金收付制 英文
cash basis
  • 現 : Ⅰ名詞1 （現在; 此刻） present; now; current; existing 2 （現款） cash; ready money Ⅱ副詞（臨時; ...
  • 金 : Ⅰ名詞1 （金屬） metals 2 （錢） money 3 （古時金屬制的打擊樂器） ancient metal percussion instrum...
  • 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...
  • 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...
  • 現金 : 1 （現款） ready money; cash; ready 2 （銀行庫存的貨幣） cash reserve in a bank; 現金儲備 cash re...
  1. On the basis of cash accounting most receipts of money are revenues and most expenditures are expenses.

    按現金收付制規定，企業收到的現金大都作為收入處理，付出的現金大都作為費用處理。
  2. The third part mainly analyzes four risks of house tenancy center and the corresponding managing measures. the part analyzes profit and free - rent period through discussing probability of house in - and - out quantity in profit risk, proposes the risk management measures of cash supervisory mechanism and selectivity financing in capital gap risk, putts forward the measures of liquidity gap forecast, improving credit and adopting different free - rent period in house liquidity risk, and introduces the credit swap to transfer leaseholder default risk

    本部分主要分析了房屋置業中心的四個風險，分別是收益風險，通過引入給定時間段內的房屋存貸量的概率分佈分析了房屋置業中心的收益風險和空租期的確定；資金缺口風險，並提出現金監理機制和選擇性融資的風險預防措施；房屋流動風險，提出流動缺口預測、提升自身形象、採用不同空租期的風險管理措施；承租人的支付風險，主要引入了信用掉期合同來轉移這種風險。
  3. This paper, based on the researching achievements of home and abroad, respectively studies and introduces the elementary theory and accounting treating of the preferred stock, stock warrant and treasury stock. the paper expounds the meanings of carrying out the system of the preferred stock, stock warrant and treasury stock in different angles, combined with relevant laws or regulations of our country, this paper proposes creatively accounting treating process or module of carrying out the preferred stock ' s redemption of our country in the future, and studies cash basis ' s accounting treating problem about the stock ' s transformation

    本文在借鑒國內外研究成果的基礎上，分別研究和介紹了關于優先股、認股權證及庫藏股的一些基本理論知識，分別佔在不同角度和立場充分論述了在中國開展優先股、認股權證及庫藏股制度的意義，結合我國的相關法律規定，創造性地提出了未來我國開展優先股贖回業務的會計處理程序或模式，並且對在關于股票轉換業務中涉及現金收付的會計處理問題進行了研究。
  4. The financial secretary announced in the 2001 - 02 budget speech the administration s initiative that starting with the accounts for 2002 - 03 the government would publish two separate sets of annual accounts, one under the existing cash accounting convention and the other prepared on the accrual basis

    財政司司長於2001至02年度的財政預算案演詞中宣布，由2002至03年度的帳目開始，政府將會分別以現行的現金收付制及應計制會計發表政府周年帳目。
  5. One of the measures requests social security tax should be joined with the current social security charge system, and on the very basis of the discussion of the question, the author put forward own unique opinion : combination of " the system of pay as you go " and " the system of part accumulation " is the suitable accumulation pattern of social security fund of our country, moreover we also should set up social adjustment account and individual account in social security budget of the old age insurance and to manage and operate this two accounts respectively

    在談到使社會保障稅與現行統帳結合的繳費模式相銜接的問題時，筆者提出了自己的見解：我國社會保障基金的積累模式宜採用現收現付制與部分積累制相結合的做法，並在養老保險預算內建立社會統籌帳戶與個人賬戶，兩個賬戶分別管理，獨立運作。鑒于社會保障稅具有的種種優勢，作者得出結論：開征社會保障稅勢在必行。
  6. 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） 。
  7. The content of form of business accounting of summary table of proof of program content charge to an account includes 8 fields commonly : ( 1 ) the work out of primitive proof collect of business of will congener economy becomes pool primitive proof ; ( 2 ) according to primitive proof or collect primitive proof weaves proof of charge to an account ; ( 3 ) according to proof of charge to an account medium gathering proof is mixed pay journal of cash of do as you wish and bank deposit journal ; ( 4 ) the basis is original proof, swing total primitive proof and proof of charge to an account to register concerned detail to classify zhang ; ( 5 ) register total classification zhang according to summary table of all sorts of proof of charge to an account ; ( 7 ) be the same as journal and detail classification total classification zhang to undertake checking regularly ; ( 8 ) fixed basis total classification and forms for reporting statistics of accountant of work out of detail classification zhang

    程序內容記賬憑證匯總表核算形式的內容一般包括八個方面： （ 1 ）將同類經濟業務的原始憑證匯總編製成匯總原始憑證； （ 2 ）根據原始憑證或匯總原始憑證編制記賬憑證； （ 3 ）根據記賬憑證中的收款憑證和付款請便現金日記賬和銀行存款日記賬； （ 4 ）根據原始憑證、蕩總原始憑證和記賬憑證登記有關的明細分類賬； （ 5 ）根據各種記賬憑證匯總表登記總分類賬； （ 7 ）定期將日記賬和明細分類同總分類賬進行核對； （ 8 ）定期根據總分類和明細分類賬編制會計報表。
  8. Cash basis accounting

    現金收付會計制
  9. The term " cash basis " means that income is recorded when cash is received and expenses are recorded when cash is paid

    所稱現金收付制，系指收益於收入現金時，或費用於付出現金時，始行入帳。
  10. 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。
  11. This amount was included as income under the existing cash - based accounting system

    這筆款項在現時的現金收付制會計制度下是當作收入計算的。
  12. To him, buying a car means a reduction of cash in hand for the procurement of an asset. however, if the government decides to purchase a new car for a particular department, under the existing cash - based accounting system, such cost will be regarded as an expenditure rather than an asset

    對他來說，購買汽車是將手頭現金減少，用以添置資產，但如果政府決定購買一部新的車輛作某部門之用，根據目前採用的現金收付制（以下簡稱現金制） ，這類費用皆被視為支出，而不會被列為資產。
  13. Treasury single account system ( tsa ) is a system that changes the hierarchically transferring of financial capital and converges all the government ' s financial capital to the people ' s bank or the authorized agent banks to open single treasury accounts. when it needs to purchase goods or pay for the labors, the budgeting unit should apply and the treasury - disbursing department will audit the application. then the fund is directly transferred to the applicant

    國庫集中支付制度，也叫國庫單一賬戶制度，是改變現行的財政資金層層撥付方式，將政府的所有財政性資金（包括預算內資金和納入預算管理的預算外資金）集中在人民銀行或指定代理銀行開設的國庫單一賬戶上，所有預算單位需要購買商品或支付勞務款項時，由預算單位提出申請，經國庫支付機構審核后，將資金直接從單一賬戶支付給收款人的制度。
  14. The cashier pays according to primitive proof closes mediumly the proof chases what the accountant makes note collection and ground to close on cash and bank deposit account pay the name number on proof of chalk it up has been registered ; the accountant weaves according to primitive proof proof of chalk it up, the proof of chalk it up that weaves according to place chases a pen to register good general ledger and detail debt

    出納根據原始憑證中的收付款憑證在現金和銀行存款帳上逐筆記錄以及根據會計製作的收付款記帳憑證上的號數登好記；會計根據原始憑證編制記帳憑證，並依據所編制的記帳憑證逐筆登記好總帳和明細帳。
  15. 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。
  16. The funding pattern turns from the traditional pay - as - you - go pattern to the funded or partly funded pattern

    養老金大額籌資模式從傳統的現收現付模式轉向基金積累制或部分積累制。
  17. In addition to the basic two methods - - a pay - as - you - go and a pension fund system - - there is also a mixed pension system

    歷史上有兩種基本的養老金供給模式，即現收現付制和基金制，同時還存在一些混合的模式。
  18. The financing of enterprise complement endowment insurance raises means has close to pay now now make, the part is accumulated make and accumulate completely make 3 kinds

    企業補充養老保險的資金籌集方式有現收現付制、部分積累制和完全積累制三種。
  19. Are accounts receivable maintained independently of cash receipts and disbursements functions

    應收帳款是否由獨立於現金收入和支付功能而得到控制？
  20. 4. according to related regulations, there is no other payment options for acquired stocks but only by cash, this not only deprives the rights of the participants to select the appropriate payment method they need, but also impedes the way of acquisition from diversification. there should be more payment options like share exchange, trusted finance etc. introduced into this market

    四、由於外資收購上市公司只能以現金支付，方式過于單一，同時也限制了收購參與方對支付方式的選擇，不利於外資收購方式的多樣化，建議增加換股、信託融資等支付方式，拓寬支付渠道。
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