查询词典 basis

On the other hand, the listed banks varied the accounting policy in different time. Because the cash basis accounting on note discount can provide more surplus management room for the banks.

另一方面，上市银行作出会计政策变更的时间也不一致，这与旧的会计处理方法一般能给管理者提供很大的盈余管理空间可随意调整会计利润有关。

The current accounting system that based on the cash basis cannot meet the demands of universities' financial management and the social requirements to know the financial information in universities because the environment of budge accounting has changed dramatically in new situations.

新形势下高校预算会计的环境发生了很大变化，以收付实现制为确认基础的高校会计制度难以满足高校管理及社会各界在不同利益情况下对高校财务信息的不同需求。

The inflexibility of accounting theory ; accounting concepts ; uncertainty ; accounting period ; accounting on the cash basis ; accounting practice

会计理论的刚性；会计理念；不确定性；会计分期；收付实现制；会计实务

Social security three main mode that fund raise in the world,namely accounting on a cash basis,accumulate and makes,at all accumulates and makes partly,it is according to different principle of balance between revenue and expenditure and taking shape,there are one'S own pluses and minuses.

国际上社会保障基金筹集的三种主要模式，即现收现付制、部分积累制、完全积累制，是依据不同的收支平衡原则而形成的，存在着各自的优缺点。

Endowment assurance system ; personal income tax ; distribution of national income ; accounting on the cash basis ; funding system

养老保险体制；个人收入所得税；国民收入分配；现收现付制；基金制

Chile government changes the traditional accounting on a cash basis into a personal account is totally accumulated and made, and transfer the endowment insured fund to the private organization to operate concretely running, this is a kind of thorough system changes, is it is it ensure new realm of field to support parents to start.

智利政府将传统的现收现付制改为个人账户完全积累制，并将养老保险基金交由民营机构具体操作运营，这是一种彻底的制度变迁，开创了养老保障领域的新境界。

Accounting on the cash basis does not really reflect the revenue and expenditure as well as the creditor rights and debt; fixed asset without depreciation increases the asset spuriously; the unreasonable write-off of invisible assets; the acceptance of non-cash assets donation increases the expenditure spuriously; the basic construction uniline account calculation can not reflect the finance, revenue and expenditure comprehensively, completely and correctly.

现行高等学校会计制度存在以下不足：收付实现制的会计核算基础不能真实反映高校的收入支出以及债权债务状况；固定资产不提折旧虚增了高校的资产；无形资产的摊销欠合理；接受非现金资产捐赠业务的会计处理虚增支出；基本建设单列账套核算不能全面、完整、准确地反映高校的财务状况和收入支出情况。

It explains the basis accounting treatment for purchasing ,pooling of interest and common control methods.

特别对日本继续保留权益结合法的原因、权益持续的识别与判断进行了剖析，对购买、权益结合和共同控制下交易的会计处理要点进行了阐述。

This is the basis of the accounting rule.

这是会计的基本原则

In this paper, we first give a summary of the background ,the meaning and the advantages and disadvantages of accrual basis.

本文首先对权责发生制进行了概述，分析了它产生的背景，含义及存在的优缺点。

This matter overthrew all basises I learned from Sunday school .

这件事把我从周日学校学到的所有道理都颠覆了。

It's one of the cruel ironies of aging: if you want to remember your favorite restaurants, the less you should eat at them.

这是一个老化的残酷讽刺：如果你想记住你最喜欢的餐馆，你应该更少吃到它们。