收付实现制会计 cash-basis accounting / cash accounting 权责发生制会计 權責發生制會計 accrual basis accounting / accrual accounting 应计制会计 應計制會計 accrual basis accounting / accrual accounting 基点 基點 jī diǎn base / centre / basis / point of departure / starting point / (finance) basis point syn 试读 試讀 shì dú to read a sample chapter of a book / to subscribe to a publication on a trial basis / to attend classes on a trial basis 应计基础 應計基礎 yīng jì jī chǔ accruals basis (accounting) 周转 週轉 zhōu zhuǎn to rotate / to circulate (cash, stock etc) / turnover / circulation / cash flow syn 套现 套現 tào xiàn to convert (an asset) into cash / to cash out 一手交钱，一手交货 一手交錢，一手交貨 yī shǒu jiāo qián , yī shǒu jiāo huò lit. one hand exchanges the cash, the other the goods (idiom) / fig. to pay for what you want in cash / simple and direct transaction 定额备用现金 dìng é bèi yòng xiàn jīn petty cash / imprest cash 现金和现金等价物 現金和現金等價物 cash and cash equivalents 变现周期 變現周期 cash conversion cycle / cash cycle 2003年综合环境和经济核算制度 2003年綜合環境和經濟核算制度 System of Integrated Environmental and Economic Accounting 2003 / Integrated Environmental and Economic Accounting 2003 根据 根據 gēn jù according to / based on / basis / foundation / CL:個|个[ge4] syn 基础 基礎 jī chǔ base / foundation / basis / basic / fundamental syn 按照 àn zhào according to / in accordance with / in the light of / on the basis of syn 依据 依據 yī jù according to / basis / foundation syn 道理 dào li reason / argument / sense / principle / basis / justification / CL:個|个[ge4] syn 评选 評選 píng xuǎn to select on the basis of a vote or consensus 出发点 出發點 chū fā diǎn starting point / (fig.) basis / motive syn 核定 hé dìng to audit and determine / to check and ratify / to appraise and decide / determination / on a deemed basis (taxation) / to deem syn 基石 jī shí foundation stone / cornerstone / (fig.) basis / foundation syn 瞎说 瞎說 xiā shuō to talk drivel / to assert sth without a proper understanding or basis in fact / not to know what one is talking about syn 基于 基於 jī yú because of / on the basis of / in view of / on account of syn 逐月 zhú yuè month-by-month / monthly / on a monthly basis syn 逐日 zhú rì day-by-day / daily / on a daily basis syn 关系网 關係網 guān xi wǎng network of people with whom one has dealings on the basis of "scratch my back and I'll scratch yours" 法律基础 法律基礎 legal basis 基本点 基本點 jī běn diǎn key point / crux / (finance) basis point, abbr. to 基點|基点[ji1dian3] syn 子虚乌有 子虛烏有 zǐ xū wū yǒu (idiom) to have no basis in fact / to be the product of sb's imagination syn 乱写 亂寫 luàn xiě to write without basis 试种 試種 shì zhòng test planting / crop grown on a trial basis 借读 借讀 jiè dú to attend school on a temporary basis 根 gēn root / basis / classifier for long slender objects, e.g. cigarettes, guitar strings / CL:條|条[tiao2] / radical (chemistry) syn 任人唯贤 任人唯賢 rèn rén wéi xián to appoint people according to their merits (idiom) / appointment on the basis of ability and integrity 凭 憑 píng to lean against / to rely on / on the basis of / no matter (how, what etc) / proof syn 任贤使能 任賢使能 rèn xián shǐ néng to appoint the virtuous and use the able (idiom) / appointment on the basis of ability and integrity 羌无故实 羌無故實 qiāng wú gù shí to have no basis in fact (idiom) 保甲制度 bǎo jiǎ zhì dù the Bao-Jia system (an administrative system organized on basis of households) 承乏 chéng fá to accept a position on a provisional basis, in the absence of better qualified candidates (humble expr.) 拿着鸡毛当令箭 拿著雞毛當令箭 ná zhe jī máo dàng lìng jiàn to wave a chicken feather as a token of authority (idiom) / to assume unwarranted authority on the basis of some pretext 红股 紅股 hóng gǔ (economics) bonus stock or share, i.e. share issued fully or partly paid to an existing shareholder in a company, generally on a pro rata basis 解剖麻雀 jiě pōu má què to dissect a sparrow / (fig.) to examine a typical case as the basis for making a generalization 无异议程序 wú yì yì chéng xù no objection procedure / no objection basis 不盈不亏基础 bù yíng bù kuī jī chǔ no-profit, no-loss basis 合理使用能源奖励制度 hé lǐ shǐ yòng néng yuán jiǎng lì zhì duó Incentive System for the Rational Use of Energy System of Incentives for the Rational Use of Energy on a Regional Basis 全面解决塞浦路斯问题的协定基础 Basis for Agreement on a Comprehensive Settlement of the Cyprus Problem 给养发放基准 basis of provisioning 预算制度 預算制度 yù suàn zhì duó budgetary basis 设计基准威胁 設計基准威脅 shè jì jī zhǔn wēi xié design basis threat 需要知道 need to know basis 部分供资 部分供資 partially funded basis, on a 应计制 應計制 accrual basis 权责发生制 權責發生制 accrual basis 备有充分资金 備有充分資金 fully funded basis, on a 资金全部到位 資金全部到位 zī jīn quán bù dào wèi fully funded basis, on a 关于俄罗斯联邦国家间关系基础的条约 關於俄羅斯聯邦國家間關系基礎的條約 Treaty on the basis for inter-State relations with the Russian Federation 双轨办法 雙軌辦法 twin-track basis 第二次订正的合并谈判基础 第二次訂正的合並談判基礎 Second Revised Consolidated Negotiating Basis 理据 理據 lǐ jù grounds / justification / logical basis / (linguistic) motivation 劳务人员 勞務人員 láo wù rén yuán laborer / service worker (typically employed on a contractual or temporary basis) 聊备 聊備 liáo bèi to provide on a makeshift basis / to use temporarily as IP I P intellectual property (in China, esp. since 2015, often used as an entertainment industry term for a creative work used as the basis of a new product, such as a manga adapted as a tv series, or the image of a cartoon character appearing on merchandise) 凭着 憑著 píng zhe relying on / on the basis of syn 事实根据 事實根據 shì shí gēn jù factual basis 搭售 dā shòu to sell an item only as part of a bundle (thereby forcing consumers to buy goods they do not want) / to sell on a tie-in basis 试水 試水 shì shuǐ to run water through a system to test it (for leakages etc) / (fig.) to test the waters / to do (sth) on a trial basis 速报 速報 sù bào to report quickly / rapid reporting / bulletin (esp. one providing statistical data on a monthly basis) 关系户 關係戶 guān xi hù a connection (sb with whom one has dealings on the basis of "scratch my back and I'll scratch yours") 提出 tí chū to raise (an issue) / to propose / to put forward / to suggest / to post (on a website) / to withdraw (cash) 现金 現金 xiàn jīn cash syn 库存 庫存 kù cún property or cash held in reserve / stock / inventory syn 不便 bù biàn inconvenient / inappropriate / unsuitable / short of cash syn 货到付款 貨到付款 huò dào fù kuǎn cash on delivery (COD) 收支 shōu zhī cash flow / financial balance / income and expenditure syn 保证金 保證金 bǎo zhèng jīn earnest money / cash deposit / bail / margin (in derivative trading) syn 兑现 兌現 duì xiàn (of a check etc) to cash / to honor a commitment syn 救济 救濟 jiù jì emergency relief / to help the needy with cash or goods syn 份子 fèn zi one's share of expenses (e.g. when buying a gift collectively) / cash gift 银行存款 銀行存款 yín háng cún kuǎn a bank account / cash held in bank account (accountancy) 肥肉 féi ròu fat (e.g. pork fat) / fatty meat / (fig.) a gold mine / cash cow syn 现金流量 現金流量 xiàn jīn liú liàng cash flow 现金流 現金流 xiàn jīn liú cash flow 变现 變現 biàn xiàn to realize (an asset) / to liquidate / to sell for cash / to monetize syn 现款 現款 xiàn kuǎn cash syn 头寸 頭寸 tóu cùn (finance) cash position / position syn 结余 結餘 jié yú balance / cash surplus syn 腰缠万贯 腰纏萬貫 yāo chán wàn guàn lit. ten thousand strings of cash in money belt (idiom) / carrying lots of money / extremely wealthy / loaded syn 捉襟见肘 捉襟見肘 zhuō jīn jiàn zhǒu lit. pulling on the lapels exposes the elbows (idiom) / strapped for cash / unable to make ends meet syn 经济作物 經濟作物 jīng jì zuò wù cash crop (economics) syn 兑付 兌付 duì fù to cash (a check) syn 现金流量表 現金流量表 xiàn jīn liú liàng biǎo cash flow statement 小金库 小金庫 xiǎo jīn kù supplementary cash reserve / private fund / private hoard / slush fund 万贯 萬貫 wàn guàn ten thousand strings of cash / very wealthy / millionaire 收银机 收銀機 shōu yín jī cash register / check out counter 现钱 現錢 xiàn qián cash syn 码子 碼子 mǎ zi (coll.) numeral / counter / chip / token / (old) ready money / cash / standard weight (used on a balance scale) syn 周转金 週轉金 zhōu zhuǎn jīn revolving fund / working capital / petty cash / turnover 结存 結存 jié cún balance / cash in hand syn 