现金基础会计 cash basis accounting 基础会计学 Basic Accounting ; Foundations of Accounting ; Elementary Accounting 现金制会计,现金基础会计,收付实现制会计...
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两种类型的现金基础会计存在:在严格和修改。
Two types of cash-basis accounting exist: strict and modified.
现金基础会计推迟所有信贷交易到稍后的日期。
Cash-basis accounting defers all credit transactions to a later date.
用现金基础会计,收入和支出时才确认现金收取或支付的。
Using cash-basis accounting, income and expenses are recognized only when cash is received or paid out.
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