收付實金制 的英文怎麼說

中文拼音 [shōufùshíjīnzhì]
收付實金制 英文
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...
  • 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...
  • 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. 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） 。
  2. 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。
  3. Since the reform, budget accounting system have been revised many times however, with the development of socialist market economy system, the budget accounting environment is changing rapidly, government turn to offer public product and adjust market ; the range of the financial revenue and expenditure are diversified, the user of governmental accounting information expand constantly, the requisition of the governmental accounting information improves etc. it is inevitable for the revolution of budget accounting to enhance our government performance and establish modern government managerial system. we should draw lessons from international reform experiences and take the china - style road - the " stage - by - stage - going " way of the reformation

    但是，隨著社會主義市場經濟體制的發展，我國預算會計環境正在發生重要的變化：政府和市場在社會經濟運行中的分工逐步明晰；政府職能重點轉向公共品提供和宏觀調控；財政收支的內容和形式更加多樣化；近年實行的部門預算編制、國庫集中收付制度和政府采購制度等預算管理制度方面的改革；事業單位資金來源渠道多元化和經營性業務的增加；政府會計信息使用者的范圍不斷擴大，對政府會計信息的內容和質量的要求不斷提高等。
  4. 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。
  5. Such kind of system neither can accumulate a large mount of money, nor is qualified to invest directly into capital market. 4 the blankness of individual pension accounts is the core reason to make our current system pay - as - you - go

    中國社會養老金入市的體制性制約因素分析4 、個人賬戶「空賬」運轉是形成我國養老金體制現收現付制實質的原因。
  6. 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。
  7. It ’ s the finance which service for public, it ’ s social public finance, it ’ s financial pattern according to market - oriented economy. it has features : compensate inefficient market, treat equally without discrimination on market action, market non - profitability, legalization. government made up public frame according to this theory, carried on financial system ’ s innovation, built up a set of normal, efficient, transparent financial management system, among them including national treasury centralized revenue and expenditure system

    長春市實行國庫集中收付制度是在借鑒國內外的經驗基礎之上，在「預算單位資金所有權不變、資金審批權不變、資金使用權不變、會計核算權不變」的原則下進行的，所有資金的收支都按規范程序在國庫單一賬戶體系內運作，有利於規范操作。
  8. Cost of affirmatory unit pay presses the state council commonly 30 % the left and right sides delimits individual account, it is a basis countrywide outpatient service ( ailment ) charge and be in hospital ( a serious illness ) distributinging rule of medical treatment charge, the control level that raise ; specific plan as a whole to area, as a whole of fund and individual account pay limits to be able to differ somewhat, and worker age structure also has difference, this needs each district basis local actual condition, from assure to plan as a whole the principle that fund income and expenses balances sets out, cost of pay of reasonable and affirmatory unit delimits the scale of individual account

    國務院確定單位繳費一般按30 %左右劃入個人賬戶，是根據全國門診（小病）費用和住院（大病）醫療費用分佈規律，提出的控制標準；具體到一個統籌地區，統籌基金和個人賬戶的支付范圍會有所不同，且職工年齡結構也有差異，這就需要各地根據當地實際情況，從保證統籌基金收支平衡的原則出發，合理確定單位繳費劃入個人賬戶的比例。
  9. When social pooling plus individual retirement account comes into effect, the issue of keeping the fund ' s balance will become more complicated than the old cash - in and cash - out pension mechanism. in the old system, a retired worker ' s pension money is calculated with a fixed ratio according to his of her salary when in employment

    養老保險制度在實行「社會統籌與個人賬戶相結合」計發辦法和部分積累籌資模式后，養老保險基金收支平衡問題將比現收現付籌資模式和按退休前工資比例計發養老金方法更為復雜。
  10. This article compared the manipulate and the management model to the international standard based on the full analyzing of the social system and the social security fund, and draws the following conclusion : though the financial system of the world social security fund has each own traits, they are all basically three models : cash & carry, total accumulation and partly accumulation. according to the situation of our country, the best way is social plan as a whole in addition to personal account partly accumulation

    本文在對我國社會體系與社保基金全面分析的基礎上，經過對社保基金運作模式與管理模式的國際比較，得出了如下結論：世界各國社保基金的財務制度模式雖有特點，但基本上是三種模式：現收現付制、完全積累制和部分積累制，根據我國實際情況應選擇社會統籌與個人帳戶相結合的部分積累制。
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