cash basis

英 [kæʃ 'beɪsɪs] 美 [kæʃ 'beɪsɪs]

• n. 现金制(以现金为依据的记帐法)

英英释义

Noun:

1. a method of accounting in which each item is entered as payments are received or made

例句

用作名词 (n.)

1. Understand how accrual accounting differs from a cash basis.
   理解应计制会计与现金制会计的区别。
2. The financial reports of the to-be-listed business units must be converted from cash-basis to accrual basis according to international accounting standards.
   即将上市的经营单位的财务报告必须根据国际会计准则从现金制转为应计制。

近反义词

【反义词】

• accrual basis 权责发生制