Two types of cash-basis accounting exist: strict and modified.
两种类型的现金基础会计存在：在严格和修改。
Cash-basis accounting defers all credit transactions to a later date.
现金基础会计推迟所有信贷交易到稍后的日期。
In a growing company, this results in a lower income compared to accrual-basis accounting.
在一个成长的公司，这样的结果是较低的收入相比，权责发生制为基础的会计。
The accrual method of accounting is also known as accrual accounting or accrual basis accounting.
权责发生制核算法也称应计核算法或应计基础核算法。
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。
In cash-basis accounting, revenues and expenses are also called cash receipts and cash payments.
在现金基础会计，收入和支出也称为现金收入和现金支付。
Using cash-basis accounting, income and expenses are recognized only when cash is received or paid out.
用现金基础会计，收入和支出时才确认现金收取或支付的。
Cash-basis accounting is a method of bookkeeping that records financial events based on cash flows and cash position.
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。
Accrual-basis accounting is more costly to maintain, because it requires the bookkeeper to record many more transactions.
权责发生制为基础的成本会计是保持，因为它需要记帐，记录更多的交易。
Accrual Basis Accounting A method of reporting income when it is earned and expenses when incurred, even though they may not have been received or actually paid.
责权发生制会计一种损益报告方法，就是以收款权利以及付款责任发生为标准进行记录，即使款项并没有实际收取或支付。
Additionally, cash-basis accounting is not viable for cost accounting in manufacturing operations because expenses cannot always be correctly associated with product costs.
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。
The present accounting system in university, due to adopting cash-basis accounting system, results in different accounts, inaccurate accounting items and nonstandard financial report.
现行高校会计制度由于采用收付实现制而导致账实不符，且会计科目不准确、财务报告不规范。
For instance, whether we can unify the Accrual-basis accounting and Cash-basis accounting in the income taxes accounting or not? For this question, there is a dispute for a long time.
例如，权责发生制和收付实现制在所得税会计核算中是否可以统一的问题就存在着争议。
Professional judgment, which can not be replaced, is the inherent character of accrual basis accounting and wether it can reflect the essence of economic transaction is most important.
专业判断是会计固有的职责，具有不可替代性，关键是专业判断能否反映经济业务的实质。
Under the cash basis of accounting most receipts of money are revenues and most expenditures of money are expenses.
按现金收付制规定，企业收到的现金大都作为收入处理，付出的现金大都作为费用处理。
With the help of Sageworks, a Raleigh, N.C.-based accounting consultancy and private-company data provider, Forbes assembled a list of the 20 most profitable types of businesses, on a pretax basis.
在北卡罗来纳州罗利市的会计咨询与私人数据提供商sageworks的帮助下，福布斯制作了一份20种利润率最高的小型公司排行榜，该排行榜是以税前利润为基础的。
With the help of Sageworks, a Raleigh, N. C. -based accounting consultancy and private-company data provider, Forbes assembled a list of the 20 most profitable types of businesses, on a pretax basis.
在北卡罗来纳州罗利市的会计咨询与私人数据提供商Sageworks的帮助下，福布斯制作了一份20种利润率最高的小型公司排行榜，该排行榜是以税前利润为基础的。
Not everyone is a fan of this accounting approach, though it has a sound theoretical basis.
虽然这种记账方法有坚实的理论基础，但并非人人赞同。
This is typically done on a periodic basis, and is where the meter and accounting model comes in.
这通常是定期实行的，同时也是要用到计量和统计模型的地方。
Accrual accounting method or accrual basis.
权责发生制或应计基础法。
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。
Forestry is an important part of the national economy. Statistics and accounting are the basis of the national income accounting.
林业是国民经济的重要组成部分，统计核算和会计核算是国民经济核算的基础。
Asset valuation basis is one of the mo st important concepts in accounting.
资产计价基础是会计学的重要概念之一。
Top100.cn is profitable only on an operating basis-in other words, before accounting for the money it pays to record companies for their content.
巨鲸的盈利水平仅能维持运营——换句话说，在赚钱之前它需要先向唱片公司购买内容。
Top100.cn is profitable only on an operating basis-in other words, before accounting for the money it pays to record companies for their content.
巨鲸的盈利水平仅能维持运营——换句话说，在赚钱之前它需要先向唱片公司购买内容。
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