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单词
cash basis
释义
ˈcash ˌbasis
noun
[
singular
]
(
Accounting
会计
)
the principle that
cash accounting
is based on
收付实现制
◆
The effects of transactions can be recognized
on
a cash basis
(
= when money is paid or received)
.
交易的结果可以在收付实现制基础上加以确认。
➡
accruals basis
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