两种类型的现金基础会计存在：在严格和修改。
Two types of cash-basis accounting exist: strict and modified.
现金基础会计推迟所有信贷交易到稍后的日期。
Cash-basis accounting defers all credit transactions to a later date.
用现金基础会计，收入和支出时才确认现金收取或支付的。
Using cash-basis accounting, income and expenses are recognized only when cash is received or paid out.
在现金基础会计，收入和支出也称为现金收入和现金支付。
In cash-basis accounting, revenues and expenses are also called cash receipts and cash payments.
现金基础会计是一种方法，簿记，记录为基础的金融活动的现金流量和现金状况。
Cash-basis accounting is a method of bookkeeping that records financial events based on cash flows and cash position.
净现金流量与利润、股利等基础会计指标相比后得到的比率指标，更能全面、精确地反映所有的价值因素。
Compared with the other indexes such as share profit calculated based on accounting, it can reflect all the factors of value completely and accurately.
无论在财务困境前1年还是前2年，现金流量类变量在会计比率的基础上均具有显著的增量信息含量。
Cash flow variables provide significant incremental information content based on accrued model both 1 and 2 year in advance of financial distress.
此外，现金会计基础是不可行的成本会计中的制造业务，因为费用往往不能正确地与产品成本。
Additionally, cash-basis accounting is not viable for cost accounting in manufacturing operations because expenses cannot always be correctly associated with product costs.
由于各国会计制度的不同，相对价值法在跨国并购估价中存在缺陷，因此以自由现金流量为基础的估价方法在跨国并购中占有重要地位。
Owing to differences in accounting system among different countries, there are imperfections in the relativevalue approach in the assessment of crossborder mergers and acquisitions.
1994年中国的会计制度“向世界并轨”指的主要就是弃现金基础、采权责基础。
When China in 1994 proclaimed the adoption of the Western accounting system, the switch from the cash basis to the accrual basis was the heart of the change.
现金流量表是建立以表明信息的权责发生制为基础的会计。
The cash flow statement is created to indicate that information for accrual-basis accounting.
现金流量表是建立以表明信息的权责发生制为基础的会计。
The cash flow statement is created to indicate that information for accrual-basis accounting.
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