按现金收付制规定，企业收到的现金大都作为收入处理，付出的现金大都作为费用处理。

Under the cash basis of accounting most receipts of money are revenues and most expenditures of money are expenses.

《新英汉大辞典》

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.

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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.

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