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

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。

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The released degree of underwriting income from non-life insurance companies is determined by how to chose the accounting base and method of premium income, including insurance costs and reserves.

非寿险公司的保险业务收入、保险业务成本和准备金如何在税务处理上选择计量基础和计量方法，决定了承保所得的释放速度与程度。

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With a membership base of more than 129, 000 professionals in over 110 countries around the globe, CPA Australia is one of the largest, most recognised and respected accounting bodies in the world.

澳洲会计师公会全球最大、最受认可和尊重的专业会计团体之一，在全球逾110个国家拥有超过129,000名会员。

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Still, HSBC insists that the charge is a "pure accounting item" that will not affect its capital base.

FORBES: Banks

And the great majority of investment advisers claim they base decisions on this theory, which falls short when it comes to accounting for the risk of borrowed money.

FORBES: Urgent: Investors Must Avoid Margin Ditch

As such, we provide a 40 hour Base Camp prior to the program for students to reach a common level for the fundamentals of statistics, accounting, and maths.

FORBES: Shaking the MBA Martini: Diversity Is the New Cocktail