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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. 为了计算出经营活动的现金流量,我们必须把应计基础的损益表上的数字(收入、费用等)转化为在现金流量表中列示的现金基础的现金流入和现金流出。
- 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. 编制现金预算所需的基本数据可以从前面所列示的各部门预算中获得,但是需要作一些调整,这是因为现金预算是以收付实现制为基础编制的,而其他预算则是以权责发生制为基
- 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. 独资企业或合伙企业的业主提款账户的借方余额反映在某一会计期间内,由于业主提取现金或其他资产以供私人使用而导致的业主权益减少。
- I accept a check in lieu of cash. 我接受支票代替现金。
- Preparation of program and budget on cash basis. 按现金收付制编制计划和预算。
- The Impacts of Cash Basis Accounting on College Accounting Information 论收付实现制对高校会计信息的影响
- She gave the true account of what had happened. 她如实地讲述了发生的事情。
- I'm short of cash at the moment. 我现在缺钱。
- He gave us an I.O.U. in lieu of cash. 他以一张欠条代替现金付给我们。
- She has written off an account of her trip. 她一口气把旅行见闻写了下来。
- Our research has been constrained by lack of cash. 我们的研究工作因缺少现金而受到限制。
- He was disqualified for the post on account of age. 年龄不合格使他无法无资格任此职。
- Can you give a detailed account of the equipment? 你能详细介绍一下设备的情况吗？
- His account of the accident tallies with yours. 他对该故事的说法和你一样。
- He makes much account of her musical genius. 他重视她的音乐天才。
- 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。
- We should also take account of difficulties. 我们也应该考虑到困难。
- Recognition of voluntary contributions on cash basis. 按现金收付制确认自愿捐款。
- Father kept an account of his daily activities. 父亲把每天的活动都记录下来。
- Spending too much now will mean a shortage of cash next year. 现在花钱过头，来年就要缺钱。
