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.
当企业提供服务、实现销售或发生费用时，就应立即在日记账中予以记录，不论现金是否收到或付出。
When the business performs a service, makes a sale, or incurs an expense, the accountant must enter the transaction into the journals, whether or not cash has been received or paid.
应用推荐