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。

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.

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使用收付实现制能够获得公司现金余额的详细资料。

Accounting done with the help of cash accounting method gives exact details about the cash balance of the company.

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收付实现制或现金基础法。

Cash accounting method or cash basis.

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