| 单词 | cash accounting |
| 释义 | cash accounting cash accounting1. An accounting scheme for value added tax enabling a taxable person to account for VAT on the basis of amounts paid and received during the period of the VAT return. Relief for bad debts is automatically available under this scheme. In order to qualify for the scheme, expected turnover should not exceed £1.35M in the next 12 months. A business already in the scheme is allowed a tolerance limit of £1.6M. cash against documents(CAD)1. Payment terms for exported goods in which the shipping documents are sent to a bank, agent, etc., in the country to which the goods are being shipped, and the buyer then obtains the documents by paying the invoice amount in cash to the bank, agent, etc. Having the shipping documents enables the buyer to take possession of the goods when they arrive at their port of destination; this is known as documents against presentation. Comparedocuments against acceptance. cash and carry1. A wholesaler, especially of groceries, who sells to retailers and others with businesses at discounted prices on condition that they pay in cash, collect the goods themselves, and buy in bulk. cashbackSeeelectronic funds transfer at point of sale. |
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英汉经管词典收录了6519条经济管理类英汉双解词条，基本涵盖了经济学、管理学、金融学、会计学、证券期货、商务活动等领域的常用英语单词及短语词组的翻译及用法，是学习及工作的有利工具。