cash method of accounting

基本解釋

In the cash method of accounting, income is not counted unless the company receives cash/check payment for the goods sold.
儅使用收付實(shí)現(xiàn)制時(shí)，公司衹有在收到現(xiàn)金或支票時(shí)才予以確認(rèn)已售商品的收入。
There are many methods of accounting, such as cash method of accounting, cost method of accounting, accrual method of accounting.
會(huì)計(jì)核算的方法有多種，如收付實(shí)現(xiàn)制核算法、成本核算法、權(quán)責(zé)發(fā)生制核算法。
Now, if the company makes prompt or instant cash payment for the air-conditioners, then the cash method of accounting will consider it as a 'sale made' and enter the details into its books.
現(xiàn)在這家公司立即支付了空調(diào)貨款，若採用收付實(shí)現(xiàn)制的核算方法，這項(xiàng)業(yè)務(wù)在會(huì)計(jì)上可以認(rèn)爲(wèi)是“已實(shí)現(xiàn)的銷售”竝記錄於會(huì)計(jì)賬簿中；

The company added that in the case of Sinovel Wind the company has concluded that a cash-based method of accounting should have been applied.
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