cash basis
cash basis 现收现付制；收付实现制；现金收付会计制 指以一个纳税年度内现金实际收支为标准来确定应申报的纳税收入的一种会计方法。
Search Results for: BASIS
adjusted basis
Basis increased by capital improvements and decreased by depreciation deductions. [Cases: Internal Revenue 3197; Taxation 996.1–998. C.J.S. Internal Revenue § 119; Taxation §§ 1726, 1732–1734.]
cash basis accounting method
An accounting method that considers only cash actually received as income and cash actually paid out as an expense. Cf. accrual accounting method. [Cases: Internal Revenue 3100; Taxation 1078. C.J.S. Internal Revenue §§ 25, 44, 56; Taxation § 1759.]
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adjusted cost basis
Basis resulting from the original cost of an item plus capital additions minus depreciation deductions.
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antecedent basis
antecedent basis. Patents. A general word or phrase in a patent claim or description to which a later specific word or phrase must refer. • Claims will be rejected as impermissibly vague or indefinite if the latter word is not clearly connected to its antecedent because the wording becomes ambiguous. In general, a term is
adjusted cost basis
adjusted cost basis 调整后成本基准 为征收所得税目的，用原始成本加上资本增值再减去折旧，即得到调整后成本基准。
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rational basis test
rational basis test 〈美〉合理依据标准 如果某一特定制定法的制定有合理依据，并且该法与达到合法的政府目的有合理的联系，则上诉法院将不就该法是否明智或合理对立法机关进行事后批评。同样的标准也可适用于法院对某一行政机关的决定的审查。
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reasonable basis in law
reasonable basis in law 法律上的合理依据(→rational basis)
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