
[會計] 收支
Any institution which has the revenue and expenditure of capital has in fact its corresponding financial goal.
任何存在資金收支的組織實際上都存在相應的財務目标。
Method: count revenue and expenditure for 145 2003 such as general hospital and make a diagnosis the situation, analyse the service benefit of the hospital.
方法統計145所綜合醫院2003年的收支及診療情況,分析醫院的服務效益。
The budgetary democracy appeal to people and their representative institutions supervise the revenue and expenditure of the governments, and stress external political control on governmental budget.
預算民主要求政府的收支行為置于人民及其代議機構的監督之下,強調對政府預算進行外部的政治控制。
Public finance is the fundamental function mode of the financial revenue and expenditure activity of the government, while tax revenue is an important part of the public financial framework.
公共財政是政府財政收支活動的基本運行模式,而稅收是公共財政框架的重要組成部分。
Through two lines of revenue and expenditure and raising the level of social security law are to construct the balance mechanism of social security system.
運用收支兩條線和提高社會保障立法層次構建起社會保障運行的制約機制。
It emphasizes on audit of central budget implementation, and turns audit of revenue and expenditure to audit of expenditure.
規劃以中央預算執行審計為重點,實現由收支審計并重向以支出審計為主轉變;
These systems of the main factors are the income distribution system, agricultural price, financial revenue and expenditure , and consumer credit.
這些制度性因素主要是收入分配制度、農産品收購價格、財政收支、信貸支出等。
The revenue and expenditure in financial system is the material base in the operation of social medical insurance system.
財務收支是社會醫療保險制度運行的物質基礎。
The keys to solve the problems in our present transfer payment system are rationalizing the gap between local revenue and expenditure and haivng more transfer payment to the local government.
解決我國現階段轉移支付存在問題的關鍵,是處理好地方財政自給能力差異與中央對各地方轉移支付的力度。
The unifying revenue and expenditure of national treasury is an important subject of the institutional improvement of the state finance.
國庫集中統一收支,是國家財政制度建設的重要課題。
This paper writes about the experience of implementing the system of centralized financial revenue and expenditure on government purchasing fund in government departments and sta.
本文就行政事業單位政府采購資金實行財政集中支付的會計核算談一些工作經驗。
Curb-side parking fees belong to the category of the revenue of governmental departments and institutions and adopt the management of separation of revenue and expenditure.
道路停車場收費屬行政事業性收費,實行收支兩條線管理。
In case any problem arises in the implementation of the present Circular, please contact the Department of International Revenue and Expenditure of the SAFE.
執行中如有問題可與國家外彙管理局國際收支司聯繫。
The paper takes payment rate in intergenerational accounting model when reaching balance of revenue and expenditure as the judgment basis of impartiality of intergenerational reallocation.
本文以代際核算模型達到收支平衡時的繳費率水平作為代際再分配公平性的判斷依據。
Verifying the comprehensiveness and timeliness of the data in foreign-related revenue and expenditure declaration.
核查涉外收支申報數據全面性和及時性。
In the campaign for production, it is wrong to take a conservative and purely financial point of view which concentrates on revenue and expenditure to the neglect of economic development.
在生産運動中,不注重發展經濟,隻片面地在開支問題上打算盤的保守的單純的財政觀點,是錯誤的。
But Ozawa's 400 million yen at the borrowing cost of buying land has not recorded revenue and expenditure report for 2004.
但從小澤處借支的4億日元買地費用并未記入2004年度的收支報告書。
Current Chinese fiscal system has some problems, as the fiscal revenue and expenditure responsibilities between the central and local government is not clearly divided, and is not symmetrical.
内容提要 分稅制財政分權體制下我國政府間事權財權劃分存在事權界定模糊、中央與地方的事權和財力不對稱、事權財權劃分中缺乏規範的法律界定的問題。
Name of the agency auditing the revenue and expenditure funds.
參與審計競賽經費收支情況的審計機構的名稱。
This paper discuss several key issues implement health sectors two lines management on drug revenue and expenditure surplus.
該文論述了實行醫療機構藥品收支結餘兩條線管理的幾個關鍵問題。
Judging from status quo of governmental revenue and expenditure, the establishment of the dual budget framework is of great urgency for the reestablishment of budget system.
從當前政府收支的實際運行狀況看,确立複式預算框架在重建預算制度中十分具有緊迫性。
In this changing course, the three Northeast provinces gradually possessed many rights of revenue and expenditure, and transited to the financial form of other provinces inside the Shanhai pass.
在這個變化過程中,東三省逐漸擁有更多的財政收支權利,并逐漸向關内省份的財政形式過渡。
The gap between revenue and expenditure is filled by entrepreneurial governance, including transfer of land-use rights.
開支與收益之間的缺口隻能通過“企業式經營”方式來填補,主要指轉讓土地使用權。
The financial revenue and expenditure of Chinese gov is free form any supervision(or you can say they are out of control), so, they can do everything.
中國各級政府的財政收支不受獨立的第三方監督,因此他們想把稅款用來幹什麼就能幹什麼。
Objectives: To analyze the revenue and expenditure of the community health facilities.
中文摘要:目的:分析上海市社區衛生服務機構的財務收支情況。
It can be said that there is no good system of revenue and expenditure, there will be no good prospects for development.
可以說,沒有一個好的收支制度,就沒有良好的發展前景。
This paper suggests that mining enterprises have to utilize the economic grade which relies on the balance of revenue and expenditure from the view point of maximum utilization of mineral resources.
本文從充分利用礦産資源的角度出發,認為礦山企業運用收支平衡經濟品位勢在必行。
|receipts and disbursements;[會計]收支
收入(Revenue)與支出(Expenditure) 是財務管理中的核心概念,廣泛應用于企業、政府及個人經濟活動中。
收入(Revenue)
收入指一個實體通過正常經營活動或非經營性渠道獲得的經濟利益總和。例如,企業的銷售收入、政府稅收、利息收入等。根據國際財務報告準則(IFRS),收入需滿足“已實現或可實現”“已賺取”兩個條件。在會計處理中,收入通常記錄于利潤表,反映企業一定時期内的經營成果。
支出(Expenditure)
支出指為獲取資源、服務或償還債務而發生的資金流出。按用途可分為資本性支出(如購買設備)和收益性支出(如支付工資)。根據美國財務會計準則委員會(FASB)定義,支出需與未來經濟利益關聯,并在財務報表中按權責發生制匹配。政府財政報告中,支出分類包括公共福利、基礎設施建設等。
收入與支出的關系
兩者構成財務核算的收支平衡基礎。企業通過收入覆蓋支出以實現盈利;政府則通過稅收(收入)與公共服務投入(支出)維持財政健康。世界銀行研究表明,長期收支失衡可能導緻債務危機。
權威參考文獻:
以下是“revenue”和“expenditure”的詳細解釋:
定義
指企業或組織通過銷售商品、提供服務或投資等活動獲得的總收入。例如:公司銷售額、政府稅收等。
注意:Revenue是扣除成本前的總金額,與“利潤(profit)”不同。
常見用法
定義
指企業、政府或個人為運營、投資或消費而支付的總費用。例如:員工工資、設備采購、公共服務開支等。
分類
核心區别:
應用場景
如果需要更具體的行業案例或財務公式(如利潤計算),可進一步說明!
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