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1·The big step from the former to the latter makes the accounting basis scientific.

从收付制到应计制是会计处理基础的科学化。

2·Accounting documents are important components of accountants data as well as the accounting basis.

会计凭证是会计资料的重要组成部分，是会计核算的依据。

3·There is a difference between the accounting basis of tax accounting and the one of financial accounting.

税务会计的核算基础与财务会计核算基础之间存在差异。

4·We believed that should have the manufacture take the power and responsibility as the state-owned capital management budget system's accounting basis.

我们认为，应以权责发生建造为国有成本经营预算轨制的会计根柢。

5·Therefore, we give some suggestion, the budget accounting systems should be reconstructed, accounting basis should be repaired, and financial reporting should be improved.

对此，从重构预算会计制度体系、修正会计核算基础及改进财务报告三个方面提出相关建议。

6·However, it should be remembered that all these numerous forms of means of payment had a common accounting basis in the pounds, shillings and pence of the imperial system.

但需要注意的是，所有这些支付手段都以帝国体系下的英镑、先令和便士为共同的计价基础。

7·Establishes the suitable accounting basis, not only establishes accounting systems premise, and has the important meaning regarding the establishment with it correspondences budget system.

确立适当的会计基础，不仅是建立会计制度的前提，而且对于建立与之对应的预算制度具有重要意义。

8·This a paper illustrates with the properties, contents, methods and requirements of accountancy. It emphasizes that reinforcing the accounting basis is the key for doing financial affairs well.

本文对会计工作的性质、内容、方法、要求进行了论述，强调加强会计基础工作是搞好财务会计工作的关键。

9·Seller shall maintain complete and accurate records, books of account, reports and other data necessary for the proper administration of the Agreement on a generally recognized accounting basis.

卖方应保留完整和精确的记录、账册、报表和实施本协议所需的一般公认会计的适当管理的其他数据。

10·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》