cash basis

Under cash-basis accounting, Smith would record the only when he actually paid the employee.

根据现金基础会计, 史密斯将记录只有当他实际支付予该名雇员.

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.

The statement of cash flows is a cash basis.

现金流量表是以现金基础(收付实现制)来编报的.

All this indicate that people give regard to cash flow information based on cash basis again.

这标志着人们又重新重视基于现金制的现金流量信息.

We will conclude the business ( transaction ) on a cash basis.

我们将以现金交易的方式 成交.

That is, it is a kind of higher level negative to negative of cash basis accounting.

可以这么说, 这是对现金制会计的一种更高水平的否定之否定.

Understand how accrual accounting differs from a cash basis.

理解应计制会计与现金制会计的区别.

The recognition basis of pension insurance accounting should combine cash basis and accrual basis.

应采用权责发生制与收付实现制相结合的会计确认基础.