This leads to another important concept called "accrual accounting." When many people start keeping books, they simply record cash received for services rendered as revenue.

这就导致了另一个重要概念，叫作“权责发生制”。

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Family simple accounting includes the definition of accounting object, the setting of accounting subject and book - keeping technique, the designing and using of accounting books etc.

家庭简易会计框架包括阐述核算对象、设置会计科目、确立记账方法、设计账簿格式、选用会计报表与诸方面的构筑。

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The corporation will already be keeping a set of accounting books, will already have a checkbook.

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On the other hand, for small companies outside of New York and London, a secondary listing anywhere would be prohibitively expensive, especially if it means keeping two sets of books to satisfy differing accounting standards.

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