Accrual basis和cash basis是怎么回事啊?最好中英文解释!

Accrual basis和cash basis是怎么回事啊?最好中英文解释!

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~