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.
收付实现制或现金基础法。
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.
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.
应计制管帐忽略现金现实收付时间，而在业务产生当期实现营业收入或费用。
Accrual accounting recognizes the effects of revenue and expense events in the period in which they occur regardless of when cash is exchange.
应计制管帐忽略现金现实收付时间，而在业务产生当期实现营业收入或费用。
Accrual accounting recognizes the effects of revenue and expense events in the period in which they occur regardless of when cash is exchange.
应用推荐