cash basis的讀音是[k?? ba??s?s]；基本翻譯是“現(xiàn)金基礎(chǔ)”或“現(xiàn)金法”；速記技巧可以是：cash（現(xiàn)金）+ basis（基礎(chǔ)）快速記憶。

Cash basis的英文詞源：

“cash”意為現(xiàn)金，“basis”意為基礎(chǔ)，因此“cash basis”意為現(xiàn)金基礎(chǔ)，通常用于會(huì)計(jì)中，表示以現(xiàn)金收付作為記賬基礎(chǔ)的會(huì)計(jì)核算方法。

變化形式：?jiǎn)螖?shù)和復(fù)數(shù)形式都為“cash basis”。

相關(guān)單詞：

1. cashier：收銀員，負(fù)責(zé)收款和結(jié)賬的人員。

2. payment：付款，支付款項(xiàng)。

3. receipt：收據(jù)，證明已付款或收款的文件。

4. deposit：存款，存入銀行的款項(xiàng)。

5. withdrawal：取款，從銀行賬戶中提取現(xiàn)金。

6. account：賬戶，記錄交易和財(cái)務(wù)狀況的賬簿。

7. balance：余額，賬戶中剩余的資金或余額。

8. revenue：收入，來(lái)自銷售、服務(wù)或其他活動(dòng)的收益。

9. expense：支出，花費(fèi)在物品、服務(wù)或其他方面的費(fèi)用。

10. profit：利潤(rùn)，收入減去支出后的余額。

常用短語(yǔ)：

1. cash basis of accounting

2. cash receipts and payments

3. cash basis of accounting record

4. cash basis of accounting reporting

5. cash basis of accounting control

6. cash basis of accounting management

7. cash flow statement

雙語(yǔ)句子：

1. 我們通常采用現(xiàn)金收付制進(jìn)行會(huì)計(jì)核算。（We usually use the cash basis of accounting for financial accounting.)

2. 今天上午我們收到了現(xiàn)金收入，下午則發(fā)生了現(xiàn)金支出。（This morning we received cash income and in the afternoon we incurred cash payments.)

3. 現(xiàn)金收入和現(xiàn)金支出是我們財(cái)務(wù)報(bào)告的重要部分。（Cash receipts and payments are an important part of our financial report.)

4. 現(xiàn)金收付制有助于我們更好地管理現(xiàn)金流量。（The cash basis of accounting helps us to better manage cash flow.)

5. 現(xiàn)金流量表是我們了解公司現(xiàn)金狀況的重要工具。（The cash flow statement is an important tool for understanding the cash position of a company.)

英文小作文：

The importance of cash basis accounting

Cash basis accounting is a fundamental tool for businesses to manage their financial performance and cash flow. It allows businesses to track their income and expenses on a daily basis, ensuring that they are aware of their financial position at any given time. By using the cash basis, businesses can identify areas for improvement, identify opportunities for growth, and ensure that they are managing their cash resources effectively.

In today"s business environment, where competition is fierce and cash is king, it is essential for businesses to have a clear understanding of their financial position. The cash basis of accounting allows businesses to make informed decisions about their operations, investments, and financing strategies, ensuring that they are in a position to compete effectively in the market and achieve their business objectives.