cash and accrual accounting的意思|示意

Both the accrual basis and the cash basis are two basic methods of the accounting affirmance.

权责发生制和收付实现制是会计确认基础的两种基本方法。

So we must recognize the identification basis of insurance accounting again, carry out "joint basis", that is accrual basis and cash basis coexisting, so as to meet the different demand of decision.

因此，我们应该重新审慎保险会计确认基础，实行“联合发生制”混合会计基础，即权责发生制与收付实现制并存，以适应不同的决策需求。

Accrual accounting recognizes the effects of revenue and expense events in the period in which they occur regardless of when cash is exchange.

应计制管帐忽略现金现实收付时间，而在业务产生当期实现营业收入或费用。

There are two types of accounting recognition basis: cash basis and accrual basis.

会计确认基础有两种：收付实现制和权责发生制。

So we must recognize the identification basis of insurance accounting again, carry out "joint basis", that is accrual basis and cash basis coexisting, so as to meet the different dem...

因此，我们应该重新审慎保险会计确认基础，实行“联合发生制”混合会计基础，即权责发生制与收付实现制并存，以适应不同的决策需求。

For instance, whether we can unify the Accrual-basis accounting and Cash-basis accounting in the income taxes accounting or not? For this question, there is a dispute for a long time.

例如，权责发生制和收付实现制在所得税会计核算中是否可以统一的问题就存在着争议。