现金收付

按现金收付制规定，企业收到的现金大都作为收入处理，付出的现金大都作为费用处理。

Under the cash basis of accounting most receipts of money are revenues and most expenditures of money are expenses .

应计制会计与现金收付实现制会计有着巨大的差别。

The accrual basis differs significantly from cash basis of accounting .

论无现金收付结算在提高风险管控效能中的作用

On the Role of No-cash Payment in Increasing the Efficiency of Risk Control

处理现金收付，复查付款单据是否齐全合理。

Proceed payment in cash verify the payment vouchers .

负责现金收付计划的编制及日常管理。

In charge of daily income and expenses of cash and cash in ba .

现金收付实现制营业收入认定法

Cash basis of revenue recognition

权责发生制和现金收付制是会计的两大记账基础。

There are TWO widely used bases of accounting : the accrual basis and the cash basis .

基本存款账户是指企业办理日常转账结算和现金收付的账户。

A basic deposit account is refers to the enterprise to handle the daily debit clearing and cash account .

因为与现金收付制相比较，权责发生制将会提供更加完整的信息，这对决策者来说极其重要。

This is because accrual-basis accounting provides more complete information than cash-basis accounting does , which is very important for decision-makers .

收付实现制会计，现金收付制会计：指一种会计方法，即只有在收到和支出现金时才对交易进行记载。

Cash ( basis ) accounting : A form of accounting wherein transactions are recorded only as cash is paid or received .

所称现金收付制，系指收益于收入现金时，或费用于付出现金时，始行入帐。

The term " cash basis " means that income is recorded when cash is received and expenses are recorded when cash is paid .

随着养老保险制度从现金收付制向部分积累制的转变，我国农村社会养老保险基金的规模也开始日益增大。

With the transition of endowment insurance from Cash receipts and payments to part accumulation , the scale of our country 's rural social endowment insurance fund is increasing day by day .

现行财务会计系统主要是基于权责发生制亦即应计制下的历史成本会计，对收入和费用确认时间的基础是实际影响期间而非现金收付发生时间。

Current financial accounting system bases on accrual basis and therefore the recognition of revenues and expenses is based on actual influence period instead of the time of cash collection and payment .

现金流量表是以现金基础（收付实现制）来编报的。

The statement of cash flows is prepared on a cash basis .

建立健全现金出纳各种帐目，严格审核现金收付凭证。

Set up and perfect every account about cash , audit strictly the voucher of cash income and cash expense .

首先，诠释了融资现金流，融资现金流是以收付实现制为依据，某个融资工具在一个会计期间形成的现金净流量；提出了内源融资现金流计算公式，并证明。

First of all , we interpret what is the financing cash flow , which is net cash-flow amount of a financing tool in an accounting period based on cash basis , and then raise a definition method of endogenous financing cash-flow and prove it .

可借鉴的跨国石油公司管理国际现金的方法主要有两大类：集中管理和加速现金收付。

International petroleum company usually has two main methods to manage international cash : centralized management and speeding cash receipt and payment .

现金流量表：某一会计主体一段期间的记录现金收付的必需报表。

Statement of cash flows : a required statement that reports the cash receipts and cash payments of an entity during a particular period .

收到现金记为企业收入，支付现金记为企业费用。按现金收付制规定，企业收到的现金大都作为收入处理，付出的现金大都作为费用处理。

Cash receipts are treated as business revenues , and cash payments are handled as business expenses .

在第三章中，会从现金及现金等价物的角度，对企业应当如何进行现金流收付循环管理作相应探讨。

In the third chapter , researching the circular management of acceptance or payment of cash flow from the angle of the cash and the cash equivalent .