cash accounting system 中文意思是什麼

cash accounting system 解釋
現金會計制度
  • cash : n 現款,現金;〈口語〉錢;小額支票。 a hard cash硬幣。 idle cash〈口語〉游資。 be in [out of] cas...
  • accounting : n. 1. 會計;會計學。2. 賬;記賬;清算賬目。
  • system : n 1 體系,系統;分類法;組織;設備,裝置。2 方式;方法;作業方法。3 制度;主義。4 次序,規律。5 ...
  1. 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。
  2. 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。
  3. In the final part, from the company strategy viewpoint the further discussions have made to indicate the importance of better understanding and management of information from cash flow statement an alysis. in author ' s opinion, a good understanding and management of information from the cash flow statement analysis make it possible for a company to better use and manage the cash resource, improve the conventional accounting report analysis system and prevent the false accounting information in order to achieve an effective and successful management in the company ' s operating, accounting and long term strategy

    筆者認為,通過對現金流量表的深入透徹的理論分析和實證研究,能夠全面了解和掌握作為企業經營活動血液的現金的來源和運用狀況,把企業的經營狀況、財務狀況、戰略管理狀況同企業的現金流量緊密的聯系起來,同時對于完善傳統的財務報表分析體系,防止會計信息失真以及充分發揮現金流量管理在企業管理中的重要作用都有積極意義。
  4. The improvements of the du pont system of financial analysis include : introducing analysis of cash flows to the du pont system of financial analysis ; introducing managerial accounting data, marginal contribution analysis, safe marginal analysis and leverage analysis to the du pont system of financial analysis ; introducing analysis of value added accounting indices to the du pont system of financial analysis

    杜邦財務分析體系的主要改進有:在杜邦財務分析體系中引入現金流量表數據進行現金流量分析;在杜邦財分析體系中引入管理會計數據,進行邊際貢獻分析、安全邊際率分析及杠桿分析;在杜邦財分析體系中引入增值會計數據分析企業對社會的貢獻。
  5. 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。
  6. 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。
  7. Article 13. each unit shall set up a property inventory system and ensure that the accounting records conform to the physical assets and cash holdings

    第十三條各單位應當建立財產清查制度,保證帳薄記錄與實物、款項相符。
  8. This research includes saspects, namely the basic theory of accounting of cash flow statement, construct index system of cash flow statement, analysis the cash flow statement, empirical analysis about integration situation of cash flow statement of listed companies

    研究工作主要從五個方面展開:美國財務會計準則第95號? ?現金流量表的研究及思考;對我國現金流量表準則的思考與改進;構建現金流量分析指標體系;現金流量分析;上市公司現金流量總體狀況實證分析。
  9. Cash system of accounting

    收付實現制
  10. It has enhanced police services by eliminating repetitive paperwork, providing a fast and reliable cash ( bail money ) accounting system and producing up - to - date and comprehensive management information

    除可減輕重復的文件工作,這個系統還附設一個快捷可靠的現金(保釋金)會計系統,並可提供最新的詳盡管理資料,有助警隊加強服務。
  11. Police also arrested four other persons in the money - lending agents concerned. about $ 162, 500 worth of cash, three sets of computer system, more than 2, 500 debtor records and some accounting books were seized during the operation

    警方在行動中亦搜獲十六萬二千五百元現金,三部電腦、超過二千五百名貸款人的記錄及會計賬目。
  12. Profit manipulation, profit structure, cash flows, accounting policy, accounting system, assets quality and financing risks, which have an infection on profit quality

    影響利潤質量的因素很多,如利潤操縱、利潤結構、結賬基礎、會計政策、會計制度、資產質量、財務風險等。
  13. The innovations of the thesis are mainly as follows : firstly, it builds up the system of cash flow management and stresses that the environment of cash flow management is the beginning of research. and it discusses the relationship between cash flow management and cash flow accounting

    從全文看,本論文的主要創新之處在於: 1 、構建了現金流量管理基本理論框架,提出了現金流量管理環境是現金流量管理理論研究的起點,並論述了現金流量管理與現金流動會計之間的關系。
  14. On the basic of brief introduction of some concerning concept and theory of cash flow, this article first by using methods of contrast analysis and combining qualitative analysis and quantitative analysis to put forward the idea that the management staff should use the model of total cash flow analysis as a tool to effectively analyze cash flow, then with borrowing the idea of cost quality classify in managing accounting theory to bring forward a dynamic model for forecast of future cash flow. meanwhile it tables several proposals and measure on how to improve managing concept and system of operating cash flow control

    本文在對現金流量的有關概念、理論進行闡述的基礎上,首先運用對比分析的方法,定性分析與定量分析相結合,提出企業經管人員應以現金流量綜合分析模型為工具,有效分析企業的現金流量;之後借用管理會計中成本性態分類的思想,並結合現金流量表中對現金流量的分類要求,同時考慮到與企業擬定的現金最佳持有量密切聯系,提出建立一個預測未來現金流量的動態模型;最後,結合企業實例,對于如何完善企業現金流量控制的思路和方法提出若干建議措施。
  15. An accounting statement is a system made up of balance sheet, income statement and profit appropriation statement, statement of cash flows and each of their appendixes. and these statements reflect a company ' s financial conditions from different angles, and at the same time, balance sheet, income statement and profit appropriation statement, and statement of cash flows constitute an organic entirety according to some logical relations

    會計報表是由資產負債表、利潤表及利潤分配表、現金流量表以及各自的附表構成的一個報表體系,分別從各自不同的角度反映企業的經營成果和財務狀況,同時,資產負債表、利潤及利潤分配表和現金流量表又因一定的邏輯關系而構成一個有機的整體。
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