• 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。

    Under the cash basis of accounting most receipts of money are revenues and most expenditures of money are expenses.

    《新英汉大辞典》

  • 有关兑现、收付入帐期限的规定应当公布。

    The stipulations about the set period for honoring and entering the receipts and payment into the account book should be announced.

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  • 使用收付实现制能够获得公司现金余额的详细资料。

    Accounting done with the help of cash accounting method gives exact details about the cash balance of the company.

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  • 这称为“收付实现制”,是我们中绝大多数用于个人记账记录的方法。

    This is called "cash accounting" and is the way most of us keep our personal books and records.

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  • 中国还实行了进出口收付汇核销制度。

    A verification system for forex payment (imports) and forex receipt (exports) had also been adopted.

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  • 编制收付凭证及日报表,应对支付查询;

    Prepare accounting voucher, report & period statement, handle queries on payments;

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  • 从收付制到应计制是会计处理基础的科学化。

    The big step from the former to the latter makes the accounting basis scientific.

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  • 进口付汇、出口收汇、非贸易项下外汇收付;

    IV. Considerations for import and export collection, payment and foreign exchange.

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  • 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.

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  • 货币系统账户持有者能够利用自己的账户收付资金。

    System-account holders would be able to receive as well as pay out funds by use of their accounts.

    youdao

  • 国库集中收付与会计集中核算是两种不同的财政管理模式。

    Integrated Treasury collection and integrated accounting settlement are two different modes of financial management.

    youdao

  • 是的,我是收付出纳员。我们通常是和顾客接触最多的人。

    Yes, I am a paying and receiving teller. We are usually the people who have the most contact with our customers.

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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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  • 下面我们结合适当的例子来了解收付实现制和权责发生制的区别。

    Let us now understand the cash vs accrual method of accounting comparison with the help of a suitable example.

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  • 一直使用收付实现制的公司,其账面就不会出现夸大收益和利润的问题。

    The problem of display of exaggerated earnings and profits will not occur in the books of companies which are maintained using the cash accounting method.

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  • 所有企业的收入和费用可以按收付实现制或权责发生制计量入账。

    In all business firms, revenues and expenses may be measured either on cash basis or accrual basis.

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  • 会计核算的收付实现制广为人知并被广泛使用,这种方法既有优点,也有缺点。

    The cash method of accounting is a well known and widely used technique which has some advantages and disadvantages.

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  • 会计核算的方法有多种,如收付实现制核算法、成本核算法、权责发生制核算法。

    There are many methods of accounting, such as cash method of accounting, cost method of accounting, accrual method of accounting.

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  • 收付实现制直观反映资金运动,基本上满足了高校预算管理和会计核算的需要。

    Cash basis can directly reflect the movement of capital, which meets the demand of university budget management and accounting.

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  • 境内非居民之间通过境内银行办理的收付款业务无需进行国际收支统计间接申报。

    Article 4 The collection and payment handled by domestic non-residents through domestic banks is not necessary to conduct the indirect declaration of international receipts and payments statistics.

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  • 核查的内容包括申报数据的交易编码与交易附言、境外收付款人的国别、结算方式。

    The contents of verification include the transaction codes and transaction remarks for the declaration data, the country name of the oversea payers and payees, terms of settlement;

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  • 银行结售和涉外收付款的顺差将导致外汇储备增加,将带给人民币更大的升值压力。

    Banks' forex settlement and sales as well as foreign related receipts and payments will result in forex reserve increases. It will bring greater pressure to appreciation of RMB.

    youdao

  • 答:没问题——您只需在账户中更改您的支付选项,便可以开始用另一个选项接收付款了。

    Answer: no problem - just change your payment option in your account and you can begin to receive payments through another option.

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  • 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。

    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.

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  • 金融机构要自觉接受公众的监督,认真受理顾客的投诉,切实改进和规范人民币收付业务。

    The financial institutions shall consciously accept the public supervision, carefully handle the complaints of the clients and tangibly improve and standardize the RMB deposit and payment businesses.

    youdao

  • 金融机构要自觉接受公众的监督,认真受理顾客的投诉,切实改进和规范人民币收付业务。

    The financial institutions shall consciously accept the public supervision, carefully handle the complaints of the clients and tangibly improve and standardize the RMB deposit and payment businesses.

    youdao

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