收付实现制

应计制会计与现金收付实现制会计有着巨大的差别。

The accrual basis differs significantly from cash basis of accounting .

长期以来，收付实现制（CashBasis）一直是世界各国财政管理中主要的会计确认基础。

Cash Basis has been the main basis for accounting recognition in the financial management all over the world for a long time .

从会计收付实现制谈高校净资产

On College 's Net Capital from the Perspective of Accounting Realization

权责发生制与收付实现制的选择

The Choice between the Right-Responsibility Generation System and the Debit-Credit Realization System

现金流量表是以现金基础（收付实现制）来编报的。

The statement of cash flows is prepared on a cash basis .

反映收付实现制预算下，预算收支的执行情况。

It reflects the implementation of budgetary revenues and expenditures in cash basis .

成本法核算投资收益体现了收付实现制和谨慎性原则。

Investment income accounting by cost method reflects cash basis and prudence principle .

随着社会的不断发展与进步，以收付实现制为确认基础逐渐出现局限性。

With the society development and progress , limitation of cash basis accounting has gradually appeared .

现金收付实现制营业收入认定法

Cash basis of revenue recognition

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 .

自建国以来，我国政府会计一直以收付实现制为确认基础。

Since the founding , our government cash basis of accounting has been the basis for the confirmation .

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人账。

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

现金流量表是以收付实现制为基础编制的，现金流量指标能较真实的反映出企业的财务状况。

The cash flow statement is based on cash ; the cash flow indicators can reflect the genuine financial situation .

目前高职院校会计执行《事业单位会计准则（试行）》，会计基础为收付实现制。

Vocational Accounting is currently the Executive , Public Accounting Standards ( draft ), recognized as a cash basis of accounting .

收付实现制会计，现金收付制会计：指一种会计方法，即只有在收到和支出现金时才对交易进行记载。

Cash ( basis ) accounting : A form of accounting wherein transactions are recorded only as cash is paid or received .

全面实行权责发生制比全面实行收付实现制具有更多优越性。

Than overall carrying out accounting on the cash basis , overall carrying out accounting on the accrual basis do more superpower .

在不同的森林生态价值会计主体中应根据自身的特点分别选择权责发生制原则和收付实现制原则；

Different accounting entities of forest ecology should chose the accrual-basis or the cash-basis accounting principle , according to its own characters .

常见的会计确认收益和费用的标准有两个，权责发生制和收付实现制。

There are normally two standards for accountants to determine profits and expenditures : the Right-Responsibility Generation System and the Debit-Credit Realization System .

因此本文主要目的是比较分析权责发生制原则下的会计盈余与收付实现制原则下的现金流量在中国股票市场上投资决策的作用。

As a result , this paper aims at comparing the effect of both accounting earnings and cash flows to the Chinese stock market .

对收付实现制会计确认基础的修正，提出了有关建议。

It is suggested to rectify the accounting confirmation basis & the system of receive-pay realization and some suggestions are put forward as well .

随着经济环境的变化，会计确认基础历经了从收付实现制、权责发生制向现金流动制的发展历程。

With the changing of economic environment , the basis of accounting recognition experienced cash basis , accrual basis to the cash flow basis .

经过几个世纪的发展，财务会计理论界和实务界如今主要存在收付实现制和权责发生制两种会计确认基础。

After centuries of development , financial accounting theory and practice is now primarily in cash basis and accrual basis of accounting recognition of two .

收付实现制是现金流动制的雏形，受托责任观下权责发生制的出现否定了收付实现制。

Cash basis , which is the embryonic form of cash flow basis , is denied by the appearance of the accrual basis under accountability .

应收应付制&同收付实现制相反，这是一种有交易就记录，而非有现金交易才记录的会计制；

Accrual basis : as opposed to cash accounting , a method of accounting whereby transactions are recorded as they occur and not when cash is exchanged ;

现行高校会计制度由于采用收付实现制而导致账实不符，且会计科目不准确、财务报告不规范。

The present accounting system in university , due to adopting cash-basis accounting system , results in different accounts , inaccurate accounting items and nonstandard financial report .

收付实现制的会计核算方法已不适应发展中的高校财务管理。现在一些人认为针对中国的贸易制裁正日益付诸实施。

Revenue and expenditure accounting system can meet the needs of developing college financial administration . Some now reckon that trade sanctions against China are on their way .

在《基础会计》教学中，权责发生制与收付实现制之间、三种错账更正方法之间、三大报表之间等概念经常容易混淆。

N teaching fundamental accounting , many concepts are not often identified between accrual basis and cash basis , among three erroneous accounts corrections and three financial reports .

以收付实现制为记帐基础的现行《高等学校会计制度》对规范高等学校会计核算、保证会计信息质量起到了积极的作用。

The current Accounting System of Colleges and Universities , based on the cash basis plays an active role in regulating the accounting system and ensuring accounting information quality .

在企业会计领域，权责发生制早在几百年前就确立了地位，而在政府会计领域，收付实现制则长期以来是通行的惯例。

In the field of business accounting , accrual has been used for several hundred years , but in the field of government accounting , cash basis is used .

本文全面分析了会计核算基础的类型，并重点对收付实现制和权责发生制的优缺点进行了评价。

This paper made a comprehensive analysis of the type of accounting-basis , and focus on the discussion of advantages and disadvantages related to cash basis and accrual basis .