现金收入凭证

cash receipt voucher

现金对收入的比率

ratio of cash to income

现金收入的截留移用

lapping

现金收入的截留挪用

lapping

现金收付实现制营业收入认定法

cash basis of revenue recognition

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。

Under the cash basis of accounting most receipts of money are revenues and most expenditures of money are expenses.