Cash accounting method or cash basis.
收付实现制或现金基础法。
In cash accounting, in month three you would record an expense of $30,000.
在”收付实现制“下，在第三个月你会记录一笔3万美元的费用。
Cash accounting means that the income is only recognised when the money comes in.
现金实付制会计意味着只有收到现金时才确认收入。
This is called "cash accounting" and is the way most of us keep our personal books and records.
这称为“收付实现制”，是我们中绝大多数用于个人记账记录的方法。
Accounting done with the help of cash accounting method gives exact details about the cash balance of the company.
使用收付实现制能够获得公司现金余额的详细资料。
Now, if this firm USES cash accounting method, then it will not report profits unless they are actually credited in its bank.
如果采用收付实现制，该公司就不须报告该项业务的利润，直到他们的银行账户收到该笔款项。
And they record the bills they pay as expenses. This is called "cash accounting" and is the way most of us keep our personal books and records.
有些人记账时，他们仅仅记录提供服务收到的现金作为收入，付出的账单金额作为费用：这叫做”收付实现制“——大多数人记录个人账目时采用的方法。
The problem of display of exaggerated earnings and profits will not occur in the books of companies which are maintained using the cash accounting method.
一直使用收付实现制的公司，其账面就不会出现夸大收益和利润的问题。
Under the cash basis of accounting most receipts of money are revenues and most expenditures of money 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。
But as you might imagine the accounting version of the cash flow statement is not that simple.
但你能想像到，现金流量表的会计版本并不是那么简单。
That said, let’s start with the concept of cash flow and we’ll come back to the accounting treatment.
那就是说，我们先从现金流的概念谈起，然后将讨论回会计处理上。
You might instruct your accounting team to slow down bill payment a bit and bring it back in line with prior practices. That could help produce better cash flow.
对于这个情况，你可以指示你的会计团队延缓一点帐单支付的速度，使之回到之前的水平，那么将有助于建立更稳健的现金流。
Even a company that is shown to be profitable according to accounting standards can go under if there isn't enough cash on hand to pay bills.
即使一家按照会计准则显示盈利的公司要是手头上没有足够的现金支付账单的话也会失败。
This will be a multi-post effort and will include posts on cash flow, profit and loss, balance sheets, GAAP accounting, audits, and financial statement analysis.
这个话题将会由多个博文组成，包括现金流量表、损益表、资产负债表、一般公认会计准则（GAAP）会计、审计，以及财务报表分析。
The cash method of accounting is a well known and widely used technique which has some advantages and disadvantages.
会计核算的收付实现制广为人知并被广泛使用，这种方法既有优点，也有缺点。
There are many methods of accounting, such as cash method of accounting, cost method of accounting, accrual method of accounting.
会计核算的方法有多种，如收付实现制核算法、成本核算法、权责发生制核算法。
The accounting double entry is you record an increase in the cash asset account on the balance sheet and a corresponding equal increase in the advertising revenue account.
那么在复式记帐制下，你资产负债表上的现金资产帐户会有一笔增加的记录，同时在广告收入账户上有相对应的一笔同样大小的增加记录。
The agreed takeover is for a mixture of cash and stock, with Disney shares accounting for roughly 40% of the buyout price.
整个收购计划包括现金和股票换购，其中迪士尼股票的价值接近交易总价的40%。
However, accrual accounting may create accounting noise, which sometimes needs to be tuned out so that it's clear how much actual cash a company is generating.
然而，权责发生制会计准则会产生一些会计干扰因素，有时候需要把这些因素剔除掉才能清楚地显示一家公司到底创造多少现金收入。
Following are the steps to implement the cash register accounting system on top of a complete from-scratch system.
下面介绍了在完全从头创建的系统之上实现收银机结算系统的步骤。
Let us now understand the cash vs accrual method of accounting comparison with the help of a suitable example.
下面我们结合适当的例子来了解收付实现制和权责发生制的区别。
One of the major advantages of cash method of accounting is its simplicity for use and getting realistic financial details of the company.
它的最大优点就是简便易行、能够得到公司真实的财务信息。
She is responsible for a comprehensive range of responsibilities including short and long term financial planning, cost control, cash management, accounting and human resource administration.
她负责的范围广泛的各种责任，包括短期和长期的财务规划，成本控制，现金管理，会计和人力资源管理。
Notes receivable which can be collected and converted into cash during next accounting year or operating cycle are classified as current assets and are recorded at face value.
能在下一个会计年度或下一个经营周期收回和转换成现金的应收票据，归入流动资产，并按面值入帐。
Past research focuses on the information content of accounting earnings and cash flow or the information content and prediction ability of stock returns, cash flow and accruals.
以往的研究均着重于会计盈余与现金流量间之信息内涵或者股票报酬、现金流量与应计项目间之信息内涵与预测能力。
Lehman Brothers' cash tax payments were only 64% of its theoretical accounting charges in the five years before its collapse.
雷曼兄弟在破产前的5年里实际上缴的税款只占理论上需上缴税款的64%。
This leads to another important concept called "accrual accounting." When many people start keeping books, they simply record cash received for services rendered as revenue.
这就导致了另一个重要概念，叫作“权责发生制”。
This leads to another important concept called "accrual accounting." When many people start keeping books, they simply record cash received for services rendered as revenue.
这就导致了另一个重要概念，叫作“权责发生制”。
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