cash basis

基本解释

• [会计] 现金基础；现金制

同根派生

英汉例句

双语例句

• Cash accounting method or cash basis
  收付实现制或现金基础法
• There are TWO widely used bases of accounting: the accrual basis and the cash basis.
  权责发生制和现金收付制是会计的两大记账基础。
• Furthermore, bus companies in Colombia were largely informal and operated on a cash-basis; they did not pay taxes or offer social security benefits to their employees.
  此外，哥伦比亚公交公司大多是非正规公司，仍用现今收付，不纳税，也不给予员工社保福利。

权威例句

• Meanwhile, Olam has budgeted for margin calls on its derivative hedges and is helping clients with letters-of-credit problems by selling smaller lots on a cash basis.
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• If Robco is an accrual basis corporation it can accrue the salary due to Terry and pay it to Terry, a cash basis taxpayer in the subsequent year.
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• "The companies interested in long-term incentives, mostly foreign subsidiaries, are now accepting that they have to do it on a cash basis, with the cost consequences that entails, " says Robert Sperl, a compensation consultant at WatsonWyatt London.
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词组短语

短语

• Cash Flow Basis 现金流量基础
• On Cash Payment Basis 现金支付基础
• cash h basis accounting 现金收付会计制
• cash h basis 现金制
• cash collection basis 收现基础英语

专业释义

经济学

• 收付实现制

  This part analyses the cause of the existence of cash basis and its limitations, then puts forward the necessity and theory bases of accrual reform.
  本部分分析了收付实现制在我国得以长期存在的原因，以及在新公共管理环境下所显示出的局限性，进而提出了引入权责发生制的必要性和理论依据。

• 现收现付制
• 现金制
• 现金收付制