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1·Under the cash basis of accounting most receipts of money are revenues and most expenditures of money are expenses.

按现金收付制规定，企业收到的现金大都作为收入处理，付出的现金大都作为费用处理。《新英汉大辞典》

2·Part II: the biological basis of accounting theory assets.

第二部分：生物资产核算的基础理论。

3·This is because most countries require companies to comply with the accruals basis of accounting.

这是因为大多数国家要求企业必须遵守权责发生制会计。

4·Share transfer includes the following problems, such as (1) the basis of accounting price of the transferred company.

股权转让方式的资产重组涉及的主要问题包括：1 .被转让企业的计价基础问题。

5·To implement the matching concept correctly, the accrual basis of accounting is generally used FOR merchandising enter prices.

为了正确执行对应概念，商业企业会计普遍使用应计制会计。

6·Network accounting, established in the network environment on the basis of accounting information systems, e-commerce is an important component.

网络会计，建立在网络环境基础上的会计信息系统，是电子商务的重要组成部分。

7·The second ASpect of the meASurement process is often referred to AS matching cost and revenue and its fundamental to the accrual bASis of accounting.

该计量过程的第二个方面也常称为成本与收入配比，而且它是权责发生制会计的基础。

8·Accounting measurement is the core function of accounting system, the choice of accounting measurement attribute is the basis of accounting measurement.

会计计量是会计系统的核心职能，而计量属性的选择又是会计计量的基础。

9·At present, insurance company generally use claim ratio under cash basis of accounting. Many factors will affect it, including growth rate of business, expense ratio and status of reinsurance.

目前各保险公司普遍使用收付实现制下的赔付率，它受业务增长率、费用率及分保状况等多种因素影响。

10·The accrual method of accounting is also known as accrual accounting or accrual basis accounting.

权责发生制核算法也称应计核算法或应计基础核算法。