收付实现制会计

1
cash basis accounting
收付实现制会计（Cash basis accounting）：账务交易在现金发生转移的期间确认、而不一定在与该事件发生有关的期间确认的一种会计处理方法。
2
accounting on cash basis
... 现金收付实现制 Cash basis 收付实现制会计 cashbasisaccounting ; accounting on cash basis 修正的收付实现制 modified cash basis ...

1
我国预算会计中存在的问题，许多都是与收付实现制会计基础有关。
Some problems exsiting in budget accounting in our country have relations with the accounting base of cash basis.
2
收付实现制会计，现金收付制会计：指一种会计方法，即只有在收到和支出现金时才对交易进行记载。
Cash (basis) accounting: a form of accounting wherein transactions are recorded only as cash is paid or received.
3
会计核算的收付实现制广为人知并被广泛使用，这种方法既有优点，也有缺点。
The cash method of accounting is a well known and widely used technique which has some advantages and disadvantages.

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