Additionally, cash-basis accounting is not viable for cost accounting in manufacturing operations because expenses cannot always be correctly associated with product costs.

此外，现金会计基础是不可行的成本会计中的制造业务，因为费用往往不能正确地与产品成本。

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The cash flow statement is created to indicate that information for accrual-basis accounting.

现金流量表是建立以表明信息的权责发生制为基础的会计。

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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。

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Small businesses benefit from confirmation that they can use the "cash basis" for their tax returns, instead of the more complicated accounting rules which they have had to use previously.

BBC: Budget 2013: National Insurance, the Cinderella tax

Much of the gas being produced, when you add in all the expenses including building gathering systems, purification plants, and accounting for the bad wells, lose money on a pure cash flow basis.

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