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…
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。
as i have say , we do business on a cash basis , so we can not supply you with goods on credit .
我已经说过我们是现金交易,所以不能用赊贷方式供货。
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 transform from cash basis to accumulation basis, the scale of retirement social security funds in the rural area becomes bigger and bigger.
随着养老保险制度从现金收付制向部分积累制的转变,我国农村社会养老保险基金的规模也开始日益增大。
cash basis can directly reflect the movement of capital, which meets the demand of university budget management and accounting.
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。
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.
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。
so we must recognize the identification basis of insurance accounting again, carry out 「joint basis 」, that is accrual basis and cash basis coexisting, so ast…
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。
since the founding, our government cash basis of accounting has been the basis for the confirmation.
自建国以来,我国政府会计一直以收付实现制为确认基础。
an account with a securities brokerage whose transactions are settled on a cash basis .
有证券经纪人的账户他们的交易用现金完成。
how do the accrual basis and the cash basis of accounting differ?
权责发生制和收付实现制有什么不同点?
both the accrual basis and the cash basis are two basic methods of the accounting affirmance.
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。
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.
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。
at present, insurance company generally use claim ratio under cash basis of accounting. many factors will affect it, including growth rate of business, expense ratio and status of reinsurance.
目前各保险公司普遍使用收付实现制下的赔付率,它受业务增长率、费用率及分保状况等多种因素影响。
in all business firms, revenues and expenses may be measured either on cash basis or accrual basis.
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。