现金收付制

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 .

所称现金收付制，系指收益于收入现金时，或费用于付出现金时，始行入帐。

The term " cash basis " means that income is recorded when cash is received and expenses are recorded when cash is paid .

权责发生制和现金收付制是会计的两大记账基础。

There are TWO widely used bases of accounting : the accrual basis and the cash basis .

因为与现金收付制相比较，权责发生制将会提供更加完整的信息，这对决策者来说极其重要。

This is because accrual-basis accounting provides more complete information than cash-basis accounting does , which is very important for decision-makers .

收付实现制会计，现金收付制会计：指一种会计方法，即只有在收到和支出现金时才对交易进行记载。

Cash ( basis ) accounting : A form of accounting wherein transactions are recorded only as cash is paid or received .

随着养老保险制度从现金收付制向部分积累制的转变，我国农村社会养老保险基金的规模也开始日益增大。

With the transition of endowment insurance from Cash receipts and payments to part accumulation , the scale of our country 's rural social endowment insurance fund is increasing day by day .

应计制会计与现金收付实现制会计有着巨大的差别。

The accrual basis differs significantly from cash basis of accounting .

现金收付实现制营业收入认定法

Cash basis of revenue recognition

现金流量表是以现金基础（收付实现制）来编报的。

The statement of cash flows is prepared on a cash basis .

收到现金记为企业收入，支付现金记为企业费用。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。

Cash receipts are treated as business revenues , and cash payments are handled as business expenses .