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.
那么在复式记帐制下，你资产负债表上的现金资产帐户会有一笔增加的记录，同时在广告收入账户上有相对应的一笔同样大小的增加记录。
The accounting double entry is you record an increase in the cash asset account on the balance sheet and a corresponding equal increase in the advertising revenue account.
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.
权责发生制“的关键是将收入与费用在每个发生期间内准确的配比，而不管是否支付或收到现金。
The point of accrual accounting is to perfectly match the revenues and expenses to the time period in which they actually happen, not when the payments are made or received.
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.
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.
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.
现金实付制会计意味着只有收到现金时才确认收入。
Cash accounting means that the income is only recognised when the money comes in.
本文阐述了现金流动制的原理及优点，分析了现金流动制的应用前景。
This article elaborates cash flow basis' principle and the merit and analyzes the application prospect of cash flow basis.
摘要现金流动制是一个比权责发生制更为合理的确认基础。
Cash flow basis is more rational than accrual basis in measurement.
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.
请参考howto部分来的如何将权责发生制改为现金实付制。
了解预算制、企业财务报告、税务计划、现金流管理、企业内部控制等。
Good knowledge of budgeting process, corporate reporting, tax planning, cash or liquidity management, good understanding of business process and internal controls.
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.
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