收付实现制或现金基础法。
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.
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.
虽然零售诊所模式是建立在一个仅收现金基础，根据一项Rand Cor p于2008年发表的一项研究，如今，大多数诊所都接受保险，有三分之二病人都在使用他们的保险。
And while the retail-clinic model launched on a cash-only basis, most outlets now accept insurance, used by about two-thirds of patients, according to a study by the Rand Corp. published in 2008.
但是如果英国银行不能再降低利率，它仍然可以提高货币基础(即：现金和商业银行准备金)，这是振兴经济的又一方法。
But if the bank of England can no longer lower interest rates, it can still raise the monetary base (cash and commercial-bank reserves), which gives it another way to boost the economy.
这项战略将建立在经实验证明好的社会保障方案的基础上，如安全网、有条件现金转移和通过公共工程创造就业岗位的方法—以及有希望的新方法和工具。
The strategy will build on tried and true social protection programs such as safety nets, conditional cash transfers, and public works job creation-as well as promising new approaches and tools.
如果个人的现金能够大量投入到基础建设或者找到什么办法能够控制需求将会使情况缓解很多。
This wouldmatter less if private cash was flooding into infrastructure, or if new wayswere being found to control demand.
这项战略将覆盖十年的时间 — 2012至2022年 —并将建立在成功模式的基础上，其中包括安全网方案、有条件现金转移方案、以及通过公共工程创造就业岗位的方案。
Strategy will cover ten years—2012 to 2022—and will build on successful models, including safety net programs, conditional cash transfers, and public works job creation.
公司声称药明康德的股票在上周五收盘价16.57美元的基础上增加28％，兑换成10美元查尔斯河股票和11.25美元现金。
The companies said each share of WuXi’s stock would be exchanged for $10 in Charles River stock and $11.25 in cash, a 28 percent premium over WuXi’s closing price last Friday of $16.57 a share.
基础货币方面无论怎么再增加都会要么被银行金库吸纳，要么被个人或企业以现金方式所持有，而不会被花出去。
Any further increases in the monetary base will either be held in bank vaults or held as cash by individuals and firms, without being spent.
我们过去两年来采取的措施，包括我们今天宣布的这些举措，使我们具有非常健全的财政基础，具备强劲的资产负债表和大量的现金流。
The steps we have taken over the last two years, including those we are announcing today, have put us on very sound financial footing with a strong balance sheet and substantial cash flow.
这笔资金将用于以下方面：为受灾家庭提供现金资助，帮助清理基础设施，满足医疗需要，帮助儿童返回临时修建的学校，提供临时住房。
The money could be used for cash grants to affected families, to support infrastructure clearance, health needs, getting children back into makeshift schools and making temporary shelters available.
比如，Research Affiliates开发了一系列指数，这些指数使用销售额、现金流量、股利以及资产价值等基础因素对股票进行加权。
Research Affiliates, for example, has developed a range of indices that use fundamental factors such as sales, cashflow, dividends and asset value to weight stocks.
这一步骤比较复杂，但它是现金流量表的基础。
This step is complex, but it can provide the basis on statement of cash flows.
只要中国的消费还停留在现金交易的基础上，就很少有人能够负担得起用现金随意地购买商品。
So long as Chinese consumption remains on a cash basis, very few people can afford to pay cash for discretionary goods.
目前对企业价值进行评估的方法，主要有资产价值基础法、现金流量折现法、相对比较乘数法等。
There are a lot of methods to evaluate enterprise's value at present, such as assets value method, discounted cash flow method, and so on.
在此基础上，结合将净利润调节为经营活动的现金流量的过程，提出了以经营现金流量为计算出发点的修正自由现金流量模型，并给出计算实例。
On this basis work, the paper analyses the process of adjusting net accounting profit to operating cash flow and suggests the adjusted FCF model computing from operating cash flow.
以上述数据为基础，我们就可以编制现金流量表了。
Based on the above data, we can prepare the statement of cash flows.
在这种情况下，放款给你现金的基础上，公平的你的房子。
In this case, the lender gives you cash based on the equity of your house.
以承包商现金流预测为基础，分析了与工程项目现金流预测相关的各种因素，提出了适用于承包商和项目业主的现金流预测数学模型。
The factors related to contractor cash flow forecasting are analyzed and a cash flow forecasting model is presented which is suitable for both contractors and owners.
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.
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.
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