外文翻譯---權(quán)責(zé)發(fā)生制與收付實現(xiàn)制的區(qū)別-其他專業(yè)-資料下載頁
2025-01-19 09:36本頁面
【導(dǎo)讀】算中的地位已為人們所公認。然而，隨著客觀經(jīng)濟環(huán)境的發(fā)展變化，會計信息使。濟信息進行記錄則變得尤為重要。劣，提出將二者有效地融合，反映企業(yè)經(jīng)營信息。記入為何種要素,，從而可以準(zhǔn)確、及時、有效的將信息提供給信息使用者。企業(yè)的不利影響是巨大的。實現(xiàn)制，且這兩種會計確認基礎(chǔ)目前在會計領(lǐng)域內(nèi)被普遍運用。時在銀行賬戶的借方登記收到的數(shù)額。根據(jù)收付實現(xiàn)制原則，該筆。計核算工作，且大多數(shù)的小型企業(yè)都是采用收付實現(xiàn)制進行跨級核算的。將所發(fā)生的業(yè)務(wù)確認為一筆收入或費用，予以登記入賬。在收付實現(xiàn)制會計里，收入和費用也被稱作現(xiàn)金。反映的，所以在收付實現(xiàn)制會計里，并沒有所謂的“預(yù)收”，“預(yù)付”，“待攤”，權(quán)責(zé)發(fā)生制會計的標(biāo)準(zhǔn)做法是以取得收?？顧?quán)利或需要承擔(dān)付款責(zé)任為依據(jù)進行確認本期的收入和費用及債權(quán)債務(wù)。
【正文】 t in March 2021, cash basis accounting will have you entering this revenue in your 2021 report. This is a simple way of handling financial records and this is also used by small businessmen. The advantage of this method is that it allows the businessman to keep track of how much cash is actually available because expenses and profits are recorded only when they have actually exited and entered the bank account. In contrast, accrual accounting is when you list down your expenses before you have given the cash and your profit before you have received the cash. For example, if you sell books wholesale, you list down your revenue on youraccounting books for the year when the transaction was pleted even when you have yet to receive payment. In the same way, you list down your expenses for shipment and other cash outlays even when the money has not exited the business39。 bank account yet. This is usually how corporations39。 financial reports are handled. The problem with this method is that cash available does not necessarily tally with what the records are saying because here, you already deduct expenses and add revenues before they even materialize in the bank account. References [1] waiting Interactive services marketing Industry Press, [2]J. Cox, S. Ross, and M. Rubinstein. International Library of Critical Writings in Economics,143:461–495, 2021. [3]Philip Management[M]. Renmin University Press,
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