收付实现制英文

权责发生制：accrual basis accounting 收付实现制是：cash system(basis)of accounting /cash-basis princi

Cash method(sometimes called cash basis): Under the cash method,income is not counted until cash (or a check) is actually received,and expenses are not counted until they are actually paid.

【Accrual Basis】

词义： 权责发生制

【权债发生制】是一种用于处理经济业务的制度。

它以以本会计期间发生的费用和收入是否应计入本期损益为标准。

Explain in English：

Accrual Basis is a system.

It is based on whether the expenses and income incurred

during the accounting period should be recorded into the profits

and losses of the current period

【Cash Basis】

词义：收付实现制

【收付实现制】是以款项是否已经收到或付出作为计算标准。

收付实现制是确定本会计期内的收益和付出的一种方法。

收付实现制的方式认为：只要是本期内实际收到或付出的一切款项

无论其发生时间早晚或是否应该由本期承担，均作为本期的收益和费用处理。

Explain in English：

The cash payment is a way to determine the earnings and pay in this accounting period.

it's a method of accounting in which each item is

entered as payments are received or made.

扩展资料

The Difference between Accrual Basis and Cash Basis

权债发生制与收付实现制的区别

1、

The biggest difference between accrual basis and cash basis

is the recording of transactions.

权债发生制与收付实现制之间最大的差异在于交易记录。

Accrual basis requires companies to record transactions as they occur.

权责发生制要求公司在交易时进行记录。

cash basis records transactions whenever cash changes hands during a transaction.

收付实现制则是在交每当现金转手时进行记录。

2、

Another difference between accrual basis and cash basis

accounting methods is the statement of cash flows

权债发生制与收付实现制之间另一个区别在于现金流量表。

Accrual basis is unable to track cash flows accurately.

权责发生制无法准确追踪现金流量。

参考资料：百度百科-权责发生制

参考资料：百度百科-收付实现制

一个是权责发生制，一个是收付实现制~是记账的两个基础~后者已经不用了，权责发生制是国际通用的，是会计的几个基本原则之一~Accrual Basis Accounting Under the accrual basis accounting, revenues and expenses are recognized as follows:Revenue recognition: Revenue is recognized when both of the following conditions are met: a. Revenue is earned. b. Revenue is realized or realizable.Revenue is earned when products are delivered or services are provided.Realized means cash is received.Realizable means it is reasonable to expect that cash will be received in the future.Expense recognition: Expense is recognized in the period in which related revenue is recognized (Matching Principle).Cash Basis Accounting Under the cash basis accounting, revenues and expenses are recognized as follows:Revenue recognition: Revenue is recognized when cash is received.Expense recognition: Expense is recognized when cash is paid.区别：Four types of timing differences a. Accrued Revenue: Revenue is recognized before cash is received. b. Accrued Expense: Expense is recognized before cash is paid. c. Deferred Revenue: Revenue is recognized after cash is received. d. Deferred Expense: Expense is recognized after cash is paid.他们两个区别，简单说就是权责发生制是以权利和义务的确认为准，而收付实现制是以收到钱和付钱的时间为准~

为什么要用 英文回答啊，我只会中文，伤自尊