...sis accounting 现金收付制 ; 现金收付制会计 ; 收付实现制 cash basis of accounting 收付实现制 ; 现金往来帐户 ; 现金制会计 cash basis accounting 现金会计方法记帐 ..
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理解应计制会计与现金制会计的区别。
Understand how accrual accounting differs from a cash basis.
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。
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.
这是权责发生制与现金流动制在会计报表方面的一个最显著的不同点。
This is a most remarkable difference in account statement between accrual basis and cash flow basis.
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