凡涉及现金收入的,记现收凭证 ,涉及现金付出的记现付凭证. 凡涉及银行存款增加的,记银收凭证,涉及银行存款减少的记银付凭证. 不涉及现金和银行存款的业务,编转帐凭证. 如果同时涉及现金和银行存款收付的,只编转帐凭证（此条错误） 对于涉及“现金”和“银行存款”之间的经济业务，为避免重复一般只编制付款凭证，不编收款凭证。
现收现付 Pay-as-you-go ; cash-in-and-cash-out ; PAYG ; pay as you go
未实现收益 Unrealized revenue ; Unrealized Gain ; [会计] unrealized income ; Unrealized d revenue
现收现付制 [会计] Cash basis ; PAYG ; pay-as-you-go ; pay-as-you-go system
未实现收入 unearned revenue ; unaccrued revenues ; both unpaid and unrecorded
已实现收入 realized revenue
贴现收入 [金融] discount income
折现收益率 discounted rate of return ; discounted cash flow rate of return
现收现付制会计 Cash basis accounting
贴现收益率 Discount Yield
已实现收益或损失 Realized gain or loss
如果国会也采取强硬的“现收现付”规则，要求用新的税收或预算削减来抵消增加的支付给供应商的费用，这种情况发生的可能性就会小得多。
That is far less likely to happen if Congress also adopts strong "pay-go" rules requiring that any increase in payments to providers be offset by new taxes or budget cuts.
现收现付体系的国家通常被巨额的养老金供给问题困住。
Countries on a PAYG system are usually stuck with it for the bulk of their pension provision.
启动信心，这个简单方法怎么样：三年时间，设立更严格的现收现付方式。
To jump-start confidence, how about a simple solution: Three years out, institute a more rigid form of pay-go.
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