cash basis

基本解释

• [會計] 現金基礎；現金制

同根派生

• cash basis相关词

英汉例句

雙語例句

• Cash accounting method or cash basis
  收付實現制或現金基礎法
• There are TWO widely used bases of accounting: the accrual basis and the cash basis.
  權責發生制和現金收付制是會計的兩大記賬基礎。
• 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，哥倫比亞公交公司大多是非正槼公司，仍用現今收付，不納稅，也不給予員工社保福利。

權威例句

• 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

短語

• Cash Flow Basis 現金流量基礎
• On Cash Payment Basis 現金支付基礎
• cash h basis accounting 現金收付會計制
• cash h basis 現金制
• cash collection basis 收現基礎英語

• cash basis更多词组

专业释义

經濟學

• 收付實現制

  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.
  本部分分析了收付實現制在我國得以長期存在的原因，以及在新公共琯理環境下所顯示出的侷限性，進而提出了引入權責發生制的必要性和理論依據。

• 現收現付制
• 現金制
• 現金收付制