收付实现制英文？【Cash Basis】词义：收付实现制 【收付实现制】是以款项是否已经收到或付出作为计算标准。收付实现制是确定本会计期内的收益和付出的一种方法。收付实现制的方式认为：只要是本期内实际收到或付出的一切款项 无论其发生时间早晚或是否应该由本期承担，均作为本期的收益和费用处理。那么，收付实现制英文？一起来了解一下吧。
accompanying document
附件
account
账户、科目
account payable
应付账款
account title / accounting item
会计科目
accounting document/ accounting voucument
会计凭证
accounting element
会计要素
accounting entity
会计主体
accounting entries
会计分录
accounting equation / accounting identity
会计恒等式
accounting function
会计职能
accounting postulate
会计假设
accounting principle
会计原则
accounting report /accounting statement
会计报表
accounting standard
会计准则
accounting time period concept
会计分期
accounts receivable / receivables
应收账款
accrual- basis accounting
权责发生制原则
accumulated depreciation
累计折旧
amortization expense /expense not allocated
待摊费用
annual statement
年报
Arthur Andersen Worldwide
安达信全球
assets
资产
balance
余额
balance sheet
资产负债表
begainning balance/ opening balance
期初余额
capital
资本
capital expenditure
资本性支出
capital share
股本
capital surplus
资本公积
cash
现金
cash in bank
银行存款
cash journal
现金日记账
cash on hand
现金
cash system(basis)of accounting /cash-basis princi
收付实现制
certified practicing accountant
注册会计师
comparability principle
可比性原则
compound journal entry
复合分录
conservatism ( 保守 ) principle/the prudence ( 稳健 ) prin
谨慎性原则
consistency principle
一贯性原则
contingent assets
或有资产
contingent liabilities
或有负债
cost accounting
成本会计
credit balance
贷方余额
credit side
贷方
current investment
短期投资
debit balance
借方余额
debit side
借方
deferred assets
递延资产
deferred liabilities
递延负债
Deloitte Touche Tohmatsu
德勤
depreciable life
折旧年限
depreciation expense
折旧费用
depreciation rate
折旧率
descriptions
摘要
double entry
复式记账
double-entry book-keeping
复式簿记
employee benefits payable
应付福利费
ending balance
期末余额
Ernst & Young International
安永国际
estimateld scrap value
估计残值
exchange gain
汇兑收益
exchange loss
汇兑损失
expenses/charges
费用
factory overhead /manufacturing expense
制造费用
financial accounting
财务会计
financial expense
财务费用
fiscal year/ accounting periods
会计年度
fixed assets
固定资产
floating assets / current assets
流动资产
floating liabilities / current liability
流动负债
general ledger
总分类账
going-concern basis
持续经营
goodwill
商誉
historical cost
历史成本
historical cost principle
历史成本原则 :
income statement /profit and loss statement
利润表 损益表
income tax
所得税
intangible assets
无形资产
international accounting
国际会计
KPMG International
毕马威国际
liabilities
负债
liability dividend / dividend payable
应付股利
long-term investment
长期投资
long-term liabilities
长期负债
management accounting
管理会计
management expense
管理费用
matching principle
配比原则
materiality principle
重要性原则
monthly statement
月报
negative goodwill
负商誉
net assets
净资产
net cost
净成本
net income
净收益
net income apportionment
利润分配
net proceeds
净收入
net profit
净利润
non-operating gain
营业外收入
non-operating loss
营业外支出
notes payable
应付票据
notes receivable/ receivables
应收票据
objectivity (reliability) principle
客观性原则
obligee/ creditor
债权人
Obligor/ invester
债务人
operating expense
营业费用
operating revenue
营业收入
owner ' s equity
所有者权益
period expense
期间费用
perpetual inventory system
永续盘存制
personal property
动产
physical inventory system
实地盘存制
posting document
记账凭证
prepayments / payment in advance
预付款项
Price Water House Coopers
普华永道
product cost / output cost
生产成本
product / finished goods
产成品
profit
利润
profit after tax
税后利润
profit before tax
税前利润
purchase
购货
purchase return and allowances
购货退回与折让
quarterly statement
季报
raw materials
原材料
real estate
不动产
relevance principle
相关性原则
reserve for bad debts / bad debts expense /provisi
坏帐准备
residual(salvage)value
折余价值 ( 残值 )
retains earning
留存收益
revenue expenditure
收益性支出
revenues
收入
sales allowances
销货折让
sales discount
销货折扣
sales invoice
销货发票
sales on account
赊销
sales return
销售退回
sales revenue
销售收入
selling cost
销售成本
selling expense
销售费用
simple ournal entry
简单分录
source document
原始凭证
stable-monetary concept
货币计量
starting-load cost / organization costs
开办费
statement of cash flow/ cash flow statement
现金流量表
stock on hand / inventory
存货
stub
存根
subsidiary accounts
明细账户
subsidiary ledger
明细分类账
surplus reserve
盈余公积
T-account/ transfer
T 字形账户
tangible assets
有形资产
taxes payable
应交税金
the understandability principle
明晰性原则
timeliness
及时性原则
transaction
交易
traveling expense
差旅费
trial balance
试算平衡
undistributed profits / undivided profits
未分配利润
unearned revenue
预收款项
unrelated business income
营业外收益
useful life
使用年限
value added tax
增值税
voucher
付款凭证
wages payable / salaries payable
应付工资
work in process / goods in process
在产品
一个是权责发生制，一个是收付实现制~是记账的两个基础~
后者已经不用了，权责发生制是国际通用的，是会计的几个基本原则之一~
Accrual
Basis
Accounting
Under
the
accrual
basis
accounting,
revenues
and
expenses
are
recognized
as
follows:
Revenue
recognition:
Revenue
is
recognized
when
both
of
the
following
conditions
are
met:
a.
Revenue
is
earned.
b.
Revenue
is
realized
or
realizable.
Revenue
is
earned
when
products
are
delivered
or
services
are
provided.
Realized
means
cash
is
received.
Realizable
means
it
is
reasonable
to
expect
that
cash
will
be
received
in
the
future.
Expense
recognition:
Expense
is
recognized
in
the
period
in
which
related
revenue
is
recognized
(Matching
Principle).
Cash
Basis
Accounting
Under
the
cash
basis
accounting,
revenues
and
expenses
are
recognized
as
follows:
Revenue
recognition:
Revenue
is
recognized
when
cash
is
received.
Expense
recognition:
Expense
is
recognized
when
cash
is
paid.
区别：
Four
types
of
timing
differences
a.
Accrued
Revenue:
Revenue
is
recognized
before
cash
is
received.
b.
Accrued
Expense:
Expense
is
recognized
before
cash
is
paid.
c.
Deferred
Revenue:
Revenue
is
recognized
after
cash
is
received.
d.
Deferred
Expense:
Expense
is
recognized
after
cash
is
paid.
他们两个区别，简单说就是权责发生制是以权利和义务的确认为准，而收付实现制是以收到钱和付钱的时间为准~
现金是一个不可数名词，其英文为“cash”。这个词既可以用作名词，也可以用作动词。作为名词时，它的意思是“现款，现金”，在英文中还可以作为人名出现，如“Cash”或“Kaish”。作为动词时，它的意思是“将…兑现；支付现款”。
关于cash的短语搭配，我们可以了解到：
cash register：指收银机、现金出纳机或手银机，用于收银、结算等。
cash discount：指现金折扣或现金支付折扣，表示在购买商品或服务时，通过现金支付所享受的折扣优惠。
cash basis：指收付实现制或现金制，是一种会计处理方式，强调在收到或支付现金时确认收入和费用。
cash crop：指经济作物或现金作物，是指种植目的主要是获取现金收入的作物。
cash journal：指现金日记账或现金日记簿，用于记录企业日常的现金收支情况，以便管理和监控现金流。
这些短语不仅帮助我们更好地理解cash的用法，也为我们提供了在实际生活中使用它的场景和方式。
个人建议，仅供参考。
Accrual basis，本应在当月支出的费用，由于某些原因没有支出，先从财务把这笔钱划出来，等费用实际发生的时候，再进行支付。
Cash basis，一切费用的支付，以实际发生费用的时候为准。
分类:教育/科学 >> 外语学习
解析:
权责发生制：accrual basis accounting
收付实现制是：
cash system(basis)of accounting /cash-basis princi
以上就是收付实现制英文的全部内容，收付实现制会计 [词典] accounting on cash basis; cash basis accounting;[例句]应计制会计与现金收付实现制会计有着巨大的差别。内容来源于互联网，信息真伪需自行辨别。如有侵权请联系删除。
