Under cash basis of accounting, which in accordance to rea-lization principle, revenues are recorded in the period in which cash is received; expenses are recorded in the period in which cash is paid.

 
  • 按照與收入實(shí)現原則一致的收付實(shí)現制,所有收入在實(shí)際收到現金時(shí)登記人賬,所有費用在實(shí)際支付現金時(shí)登錄入賬。
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