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.
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.
摘要：《基础会计》是会计类专业的一门专业基础课。
Abstract: : The basic accounting is a professional basic course of accounting major.
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.
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.
本文结合教学实践，对基础会计情景教学法的有关理论和实践进行探索。
This paper combines teaching with practice, and has explored the relevant theory and practice of situational teaching approach in basic accounting.
本文主要针对高职院校会计专业的基础会计课程，探讨“模块化”教学改革。
This article mainly aims at the basic accounting courses of accounting major in higher vocational colleges, and discusses the "modularity" teaching reform.
会计电算化一般是在基础会计、企业财务会计、计算机基础等课程之后开课。
Accounting computerization is generally in basic accounting, finance, basic computer course after only.
本文关于更新会计恒等式和资产负债表的建议，涉及国际通用的基础会计理论。
This article about renews accountant the identical equation and the property debt table suggestion, involves international general foundation accountant the theory.
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.
但在我们讨论这些问题之前，我们有必要先从会计基础开始。
But before we can get to those issues, we need to start with the basics of accounting.
若果真如此，则可能为美国公认会计准则退出舞台铺平道路，而该准则正是美国财务报告体系的基础。
If that were to happen it could potentially pave the way for the abandonment of U. S. generally accepted accounting principles, the foundation of the U. S. financial reporting system.
若果真如此，则可能为美国公认会计准则退出舞台铺平道路，而该准则正是美国财务报告体系的基础。
If that were to happen it could potentially pave the way for the abandonment of U.S. generally accepted accounting principles, the foundation of the U.S. financial reporting system.
对于会计学基础没有被做为12年制课程的核心部分，这是十分遗憾的。
It's a shame that basic accounting isn't a required part of the core K-12 curriculum.
提供会计机制，基于不同级别的需求和对基础设施的贡献，保证公平的访问。
Providing accounting mechanisms so that different groups have fair access, based on their needs and contributions to the infrastructure.
有些专家担忧金融危机可能拖延大规模的农业以及基础建设计划，并甚至可能威胁到改善健康、教育以及卫生的社会计划。
Some experts worry that the crisis could delay large-scale agriculture and infrastructure projects and could even threaten social programs to improve health, education and sanitation.
研究会计划的这一阶段是关键，你正在为下面的工作打好基础，所以不要急。
This phase of a study circle program is key; you are laying the foundation for all that follows, so don't hurry.
在处理欺诈行为方面进展最大的国家都具有强有力的财务和医疗问责制度，即以牢固审计制度为基础的适当会计和报告系统。
Countries that have gone furthest in tackling fraud have strong financial and medical accountability systems, i.e. proper accounting and reporting underpinned by solid audit regimes.
企业应当以权责发生制为基础进行会计确认、计量和报告。
Recognition, measurement and reporting for accounting purposes shall be on an accrual basis.
企业应当以权责发生制为基础进行会计确认、计量和报告。
Recognition, measurement and reporting for accounting purposes shall be on an accrual basis.
应用推荐