When many people start keeping books, they simply record cash received for services rendered as revenue.

当很多人开始记账时，他们简单地将提供服务所收取的现金作为收入。

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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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Article 9 When a debt is liquidated by cash, the creditor shall include the difference between the book balance of the debt to be restructured and the cash received in the current profits and losses.

第九条以现金清偿债务的，债权人应当将重组债权的账面余额与收到的现金之间的差额，计入当期损益。

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Lehman realized a benefit by using the cash received to pay down other liabilities for a temporary improvement in the leverage ratio.

FORBES: Uncontrolled Risk Taking, Not Bad Accounting, Did MF Global In

All three figures - the gross amount, the tax deducted (or tax credit) and the net cash received - need to be entered into the form.

BBC: John Whiting, tax partner, Pricewaterhouse Coopers

At the clinic, run by Dr. Geeta Shroff, a former obstetrician and pediatrician who admits she is self taught in the practice of stem cell medicine, Cash received embryonic stem cell injections for a disorder that resembles Down syndrome and is caused by a missing part of his X chromosome.

FORBES: Embryonic Stem Cells an Undying Lure for the Ill, CNN Doc Shows