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| 1. | The receivable account is then credited when the cash is received. |
| 当收到现金时,再贷记应收账户。 |
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| 2. | Cash Receipts from Customers. |
| 从客户收到的现金。 |
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| 3. | Cash receipts from customers are cash inflows from sales. |
| 从客户收到的现金是销售产生的现金流入。 |
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| 4. | That is to say, cash receipts from sales include the cash sales in the current period and the collections of accounts receivable which are resulted from the credit sales in the previous period. |
| 也就是说,销售导致的现金流入包括当期的现金销售收到的现金和以前时期信用销售形成的应收账款收回所收到的现金。 |
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| 5. | The main inflows included in this category are cash receipts from issues of equity securities (stocks), and from short or long-term borrowing (bonds and notes). |
| 筹资活动产生的现金流入主要包括发行权益性证券(股票)收到的现金、短期或长期借款(债券和票据)收到的现金。 |
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| 6. | Cash receipts are treated as business revenues, and cash payments are handled as business expenses. |
| 收到现金记为企业收入,支付现金记为企业费用。 |
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| 7. | Generally, sales produce some cash inflows from customers, including both cash sales and collections of the accounts receivable from credit sales. |
| 一般说来,销售会导致从客户处收到现金,包括现金销售收到的现金和信用销售(赊销)形成应收账款而后再收回现金。 |
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| 8. | On the basis of cash accounting most receipts of money are revenues and most expenditures 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。 |
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| 9. | The entry to record receipt of a cash dividend consists of a debit to cash and a credit to Dividend Revenue. |
| 收到现金股利时所作的分录是：借记现金,贷记股利收入。 |
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| 10. | The main cash inflows include in this category arc cash receipts received from sale of property, plant, equipment and other long-term assets, from sale of debt or equity securities of other entities. |
| 投资活动的现金流入主要包括销售厂房、财产与设备以及其他长期资产所收到的现金,销售其他实体的债务或权益证券所收到的现金。 |
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