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。

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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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Intrinsic business value is an economic concept, estimating future cash output discounted to present value.

内在商业价值是一个经济概念，估计未来的现金流输出并折现。

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Later that same year, the Bureau of Internal Revenue also expanded the concept to include cash payments in lieu of in-kind meals.

FORBES: In Defense Of Special Tax Treatment For Clergy