cash basis of accounting 中文意思是什麼

cash basis of accounting 解釋
現金往來帳戶
  • 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...
  • basis : n. （pl. bases ）1. 基礎；基底；臺座；【地質學；地理學】坡基。2. 根據，基準。3. 主要成份；主藥。4. 【數學】基。
  • of : OF ＝Old French 古法語。
  • accounting : n. 1. 會計；會計學。2. 賬；記賬；清算賬目。
  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. Concern the provision of audit work station according to accounting method, if an accounting clerk manages debt already, provide check again, apparent and easy cheat, should give so prohibit ; the accountant record of an unit is custodial, it is the accountant such as budget of forms for reporting statistics of book of zhang of all sorts of prooves that point to this pair of units, accountant, accountant, financial plan, unit and important contract data, after be being collected regularly, examine a nucleus to be opposite, arrange stand roll, schedule, bound into book custodial, if allow a person to manage the debt of an unit already, keep again accountant record, made motion easily on debt apparently later the action that the opportunity of record of recycle government accountant covers him, give so prohibit : the registering job of items of an account of debt of the income of an unit, defray, charge, creditor ' s rights, the much that includes station of work of charge to an account but not be all ( for instance cash journal and bank come - and - go journal are not included ), this part charge to an account works, it is the foundation of business accounting of an unit accountant, also be the basis that produces cash come - and - go, also cannot hold part - time by cashier personnel, a person manages debt already, manage charge to an account again the basis that this produces debt come - and - go, very easy defalcate

    根據會計法有關稽核工作崗位的規定，假如一個會計工作人員既管錢款，又管復核，顯然輕易作假，所以要予以禁止；一個單位的會計檔案保管，是指對本單位的各種憑證、會計賬簿、會計報表、財務計劃、單位預算和重要的合同等會計資料，定期收集后，審查核對，整理立卷，編制目錄、裝訂成冊的保管，假如答應一個人既治理一個單位的錢款，又保管會計檔案，顯然輕易在錢款上做了手腳之後再利用治理會計檔案的機會掩蓋自己的行為，所以予以禁止：一個單位的收入、支出、費用、債權債務賬目的登記工作，包括記賬工作崗位的大部分但不是全部（比如現金日記賬和銀行往來日記賬就不包括在內） ，這部分記賬工作，是一個單位會計核算的基礎，也是發生現金往來的根據，也不能由出納人員兼任，一個人既治理錢款，又治理記賬這一發生錢款往來的根據，很輕易監守自盜。
  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. 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。
  6. The application of modified cash basis in accounting in universities

    在高校會計中的應用
  7. 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。
  8. 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。
  9. Try to discuss connection with accrual basis and cash flow basis of accounting

    試論現金流量會計與權責發生制會計的關系
  10. Given that figures for a particular period can only be available and accounted for after the expiry of that period, there will necessarily be discrepancies between figures prepared on the basis of accrual accounting and of cash flow accounting

    由於每個特定時期的帳項必須在期末過后才可計出及入帳，以應計制及現金流量制會計方法編制的數字一定會有出入。
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