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。
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。
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。
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。
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。
With cash control, there is no use of the accrual method of accounting.
凭借现金控制，不使用累计的记账方法。
The method of cash flows'analysis can test the quality of accounting earnings. It provides incremental information for the investment decision of investors.
现金流量分析方法可以检验会计盈余的质量，为投资者的投资决策提供增量信息。
An accounting method, based on actual cash moving in and out of the company over a given period.
一种会计方法，基于一个时期内公司现金的实际进出。
Cash-basis accounting is a method of bookkeeping that records financial events based on cash flows and cash position.
现金基础会计是一种方法，簿记，记录为基础的金融活动的现金流量和现金状况。
Cash-basis accounting is a method of bookkeeping that records financial events based on cash flows and cash position.
现金基础会计是一种方法，簿记，记录为基础的金融活动的现金流量和现金状况。
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