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- To arrive at cash flows from operations, we must convert the accrual figures(revenues, expenses and etc.) in the income statement to the cash inflows and outflows on the cash basis, which are disclosed on the statement of cash flows. 為了計算出經(jīng)營(yíng)活動(dòng)的現金流量,我們必須把應計基礎的損益表上的數字(收入、費用等)轉化為在現金流量表中列示的現金基礎的現金流入和現金流出。
- The basic data for preparation of cash budget can be collected from individual budgets previously illustrated, but some adjustments will have to be made because the cash budgets are developed on cash basis and the other budgets on accrual basis. 編制現金預算所需的基本數據可以從前面所列示的各部門(mén)預算中獲得,但是需要作一些調整,這是因為現金預算是以收付實(shí)現制為基礎編制的,而其他預算則是以權責發(fā)生制為基
- The debit balance in the account of withdrawals for a sole proprietorship or a partnership reflects the decrease in the owner's equity during the accounting period from the withdrawal of cash or other assets for personal use. 獨資企業(yè)或合伙企業(yè)的業(yè)主提款賬戶(hù)的借方余額反映在某一會(huì )計期間內,由于業(yè)主提取現金或其他資產(chǎn)以供私人使用而導致的業(yè)主權益減少。
- I accept a check in lieu of cash. 我接受支票代替現金。
- Preparation of program and budget on cash basis. 按現金收付制編制計劃和預算。
- The Impacts of Cash Basis Accounting on College Accounting Information 論收付實(shí)現制對高校會(huì )計信息的影響
- She gave the true account of what had happened. 她如實(shí)地講述了發(fā)生的事情。
- I'm short of cash at the moment. 我現在缺錢(qián)。
- He gave us an I.O.U. in lieu of cash. 他以一張欠條代替現金付給我們。
- She has written off an account of her trip. 她一口氣把旅行見(jiàn)聞寫(xiě)了下來(lái)。
- Our research has been constrained by lack of cash. 我們的研究工作因缺少現金而受到限制。
- He was disqualified for the post on account of age. 年齡不合格使他無(wú)法無(wú)資格任此職。
- Can you give a detailed account of the equipment? 你能詳細介紹一下設備的情況嗎？
- His account of the accident tallies with yours. 他對該故事的說(shuō)法和你一樣。
- He makes much account of her musical genius. 他重視她的音樂(lè )天才。
- Understand how accrual accounting differs from a cash basis. 理解應計制會(huì )計與現金制會(huì )計的區別。
- We should also take account of difficulties. 我們也應該考慮到困難。
- Recognition of voluntary contributions on cash basis. 按現金收付制確認自愿捐款。
- Father kept an account of his daily activities. 父親把每天的活動(dòng)都記錄下來(lái)。
- Spending too much now will mean a shortage of cash next year. 現在花錢(qián)過(guò)頭，來(lái)年就要缺錢(qián)。
