收付实现制或现金基础法。

Cash accounting method or cash basis.

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权责发生制和收付实现制是会计确认基础的两种基本方法。

Both the accrual basis and the cash basis are two basic methods of the accounting affirmance.

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因此，我们应该重新审慎保险会计确认基础，实行“联合发生制”混合会计基础，即权责发生制与收付实现制并存，以适应不同的决策需求。

So we must recognize the identification basis of insurance accounting again, carry out "joint basis", that is accrual basis and cash basis coexisting, so as to meet the different demand of decision.

youdao

会计确认基础有两种：收付实现制和权责发生制。

There are two types of accounting recognition basis: cash basis and accrual basis.

youdao

因此，我们应该重新审慎保险会计确认基础，实行“联合发生制”混合会计基础，即权责发生制与收付实现制并存，以适应不同的决策需求。

So we must recognize the identification basis of insurance accounting again, carry out "joint basis", that is accrual basis and cash basis coexisting, so as to meet the different dem...

youdao

现实中，一个经济主体会计基础的选择有两种：即权责发生制和收付实现制。

In the reality, an economic subject accounting basiss choice has two kinds: Namely the power and responsibility has the system and the receipts and disbursements realizes the system.

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我国预算会计中存在的问题，许多都是与收付实现制会计基础有关。

Some problems exsiting in budget accounting in our country have relations with the accounting base of cash basis.

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我国预算会计中存在的问题，许多都是与收付实现制会计基础有关。

Some problems exsiting in budget accounting in our country have relations with the accounting base of cash basis.

youdao