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。

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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。

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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。

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