现金基础会计是一种方法，簿记，记录为基础的金融活动的现金流量和现金状况。
Cash-basis accounting is a method of bookkeeping that records financial events based on cash flows and cash position.
主要课程包括：交易帐户指令、记录系统、会计软件操作以及会计原则方法。
It includes instruction in Posting transactions to accounts. record-keeping systems. accounting software operation. and general accounting principles and practices.
责权发生制会计一种损益报告方法，就是以收款权利以及付款责任发生为标准进行记录，即使款项并没有实际收取或支付。
Accrual Basis Accounting A method of reporting income when it is earned and expenses when incurred, even though they may not have been received or actually paid.
重点讨论了确认的标准及计量属性的种类和计量标准的选择，并介绍了资产减值会计记录的方法和披露的要求。
This part especially discusses affirmation standard, category of measuring attribute and choice to measuring standard, then introduces the method of record and the demand of disclosure in brief.
重点讨论了确认的标准及计量属性的种类和计量标准的选择，并介绍了资产减值会计记录的方法和披露的要求。
This part especially discusses affirmation standard, category of measuring attribute and choice to measuring standard, then introduces the method of record and the demand of disclosure in brief.
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