payable receivable basis 中文意思是什麼
payable receivable basis
解釋
應收應付制- payable : adj. 1. 可付的；（到期）應支付的。2. （礦山等）有利的，有開采價值的。adv. -ably 可獲利地。
- receivable : adj 應收的，該接收的，該接受的；可信的。 bills receivable 應收票據（opp bills payable）。n 〈pl ...
- 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。
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The term " accrual basis " means that income is recorded when it becomes receivable and ascertained and expenses are recorded when they become payable and ascertained
所謂權責發生制，系指收益於確定應收時，費用於確定應付時，即行入帳。 -
On this basis of deep investigation in current situation of the financial business process and financial affairs informationization in swa, by the study on business process reengineering facing to enterprise informationization, according to the business characteristics and demands of every business of financial administration, this article came out the goal of business process reengineering involving accounts dealing of financial affairs and the management of selling, accounts receivable, purchasing, accounts payable, stock, salaries, fixed assets, cost in swa
在對西南鋁財務業務流程及財務信息化現狀深入調查研究的基礎上，依據對面向企業信息化的業務流程重構作出的研究，根據西南鋁財務管理各業務的業務特點和需求，分別提出了西南鋁財務賬務處理、銷售與應收賬款、采購、應付賬款與存貨、工資、固定資產與成本各個業務流程的重構目標，並進行其業務流程重構。
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