收付实现制或现金基础法。
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.
会计确认基础有两种：收付实现制和权责发生制。
There are two types of accounting recognition basis: cash basis and accrual basis.
权责发生制和收付实现制是会计确认基础的两种基本方法。
Both the accrual basis and the cash basis are two basic methods of the accounting affirmance.
全面实行权责发生制比全面实行收付实现制具有更多优越性。
Than overall carrying out accounting on the cash basis, overall carrying out accounting on the accrual basis do more superpower.
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。
Let us now understand the cash vs accrual method of accounting comparison with the help of a suitable example.
在”收付实现制“下，在第三个月你会记录一笔3万美元的费用。
In cash accounting, in month three you would record an expense of $30,000.
所有企业的收入和费用可以按收付实现制或权责发生制计量入账。
In all business firms, revenues and expenses may be measured either on cash basis or accrual basis.
这称为“收付实现制”，是我们中绝大多数用于个人记账记录的方法。
This is called "cash accounting" and is the way most of us keep our personal books and records.
我国预算会计中存在的问题，许多都是与收付实现制会计基础有关。
Some problems exsiting in budget accounting in our country have relations with the accounting base of cash basis.
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。
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.
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。
The cash method of accounting is a well known and widely used technique which has some advantages and disadvantages.
现实中，一个经济主体会计基础的选择有两种：即权责发生制和收付实现制。
In the reality, an economic subject accounting basiss choice has two kinds: Namely the power and responsibility has the system and the receipts and disbursements realizes the system.
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。
There are many methods of accounting, such as cash method of accounting, cost method of accounting, accrual method of accounting.
收付实现制直观反映资金运动，基本上满足了高校预算管理和会计核算的需要。
Cash basis can directly reflect the movement of capital, which meets the demand of university budget management and accounting.
例如，权责发生制和收付实现制在所得税会计核算中是否可以统一的问题就存在着争议。
For instance, whether we can unify the Accrual-basis accounting and Cash-basis accounting in the income taxes accounting or not? For this question, there is a dispute for a long time.
如果采用收付实现制，该公司就不须报告该项业务的利润，直到他们的银行账户收到该笔款项。
Now, if this firm USES cash accounting method, then it will not report profits unless they are actually credited in its bank.
现行高校会计制度由于采用收付实现制而导致账实不符，且会计科目不准确、财务报告不规范。
The present accounting system in university, due to adopting cash-basis accounting system, results in different accounts, inaccurate accounting items and nonstandard financial report.
收付实现制会计，现金收付制会计：指一种会计方法，即只有在收到和支出现金时才对交易进行记载。
Cash (basis) accounting: a form of accounting wherein transactions are recorded only as cash is paid or received.
目前各保险公司普遍使用收付实现制下的赔付率，它受业务增长率、费用率及分保状况等多种因素影响。
At present, insurance company generally use claim ratio under cash basis of accounting. Many factors will affect it, including growth rate of business, expense ratio and status of reinsurance.
因此，我们应该重新审慎保险会计确认基础，实行“联合发生制”混合会计基础，即权责发生制与收付实现制并存，以适应不同的决策需求。
So we must recognize the identification basis of insurance accounting again, carry out "joint basis", that is accrual basis and cash basis coexisting, so as to meet the different demand of decision.
因此，我们应该重新审慎保险会计确认基础，实行“联合发生制”混合会计基础，即权责发生制与收付实现制并存，以适应不同的决策需求。
So we must recognize the identification basis of insurance accounting again, carry out "joint basis", that is accrual basis and cash basis coexisting, so as to meet the different dem...
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.
一位业余制帽匠赢得了一笔奖学金，来实现她扩展自己企业的梦想。
An amateur hatmaker has won a scholarship to pursue her dreams of developing her own business.
接下来的一步是要推广九年制义务教育, 希望在未来的十年里能够实现。
The next step is to generalize the nineyear compulsory education, which is expected to be in practice in the coming ten years.
她长久的富传奇色彩的制陶生涯让她同时实现了这两个愿望。
Her long and legendary career in ceramics has helped her do both.
日本最大的钢铁制造商新日本制铁公司和规模稍小的竞争对手住友金属工业公司宣布将在明年实现合并。
Nippon steel, Japan's biggest steelmaker, and Sumitomo Metals, a smaller rival, said they were planning to merge next year.
OCLC成立于 1967 年，是一家提供计算机图书馆服务的非盈利性会员制研究机构，其宗旨是实现促进世界信息访问和减少图书馆成本这一公共目标。
OCLC is a nonprofit, membership, computer library service and research organization dedicated to the public purposes of furthering access to the world’s information and reducing information costs.
完全实现度量衡单位的单轨制，需要一个过程。
Time is needed to completely achieve the single unit of yard-stick measurement.
完全实现度量衡单位的单轨制，需要一个过程。
Time is needed to completely achieve the single unit of yard-stick measurement.
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