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.

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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.

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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.

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