cash and accrual accounting 中文意思是什麼
cash and accrual accounting
解釋
收付實現制和權責發生制- 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...
- and : n. 1. 附加條件。2. 〈常 pl. 〉附加細節。
- accrual : n. 增加，增殖；增加物；增加額。
- accounting : n. 1. 會計；會計學。2. 賬；記賬；清算賬目。
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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。 -
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 -
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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