| 单词 | Cash basis of accounting |
| 释义 | 現金收付制會計 An accounting method where income is returned in the year when it is actually or constructively received and deductions are taken in the year in which the expenses are actually paid: Federal Cmr of Taxation v Executor Trustee & Agency Co of SA Ltd (1938) 63 CLR 108. The cash basis of accounting is appropriate to reflect the derivation of most classes of income. However, trading income is generally to be returned in accordance with the accruals basis of accounting. See also Incurred; Personal service. 一種會計處理方法，當收益已實際收到或可推定為收到時，該收益則當已在同年收取，及當費用已實際支付時，則在同年扣減該款項：Federal Cmr of Taxation v Executor Trustee & Agency Co of SA Ltd (1938) 63 CLR 108。現金收付制會計適合用於反映大多數種類的收益。但一般情況下貿易收益按「應制會計」記錄。另見 Incurred; Personal service。 |
| 随便看 |
|
法律词典收录了8080条英汉双解法律词条，基本涵盖了常用法律英语单词及短语词组的翻译及用法，是法律学习的有利工具。