作业帮英语翻译Accrual accounting versus cash-basis accountingin measuring earnings,which provide signals about cash flows,should revenues and expenses be reported on the basis of cash inflows and outflows or on the basis of transactions that have prese
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英语翻译Accrual accounting versus cash-basis accountingin measuring earnings,which provide signals about cash flows,should revenues and expenses be reported on the basis of cash inflows and outflows or on the basis of transactions that have prese
英语翻译
Accrual accounting versus cash-basis accounting
in measuring earnings,which provide signals about cash flows,should revenues and expenses be reported on the basis of cash inflows and outflows or on the basis of transactions that have present and future cash consequences?Accrual accounting focuses on transactions and other economic events that have cash consequences rather than strictly on cash receipts or cash disbursements,Under accrual accounting,transactions and other economis events are recorded when they occur,but revenues are reportes when they are earned and the amount and timing of their revenue can be reasonably estimated.Expenses are reported in accordance with the matching principles,and are deducted from revenur to determine net income .Under cash-basis accounting.In contrast,revenues are reported when cash is received,and expense are reported when cash is paid.
第五行的 other economis 换成 other economic
英语翻译Accrual accounting versus cash-basis accountingin measuring earnings,which provide signals about cash flows,should revenues and expenses be reported on the basis of cash inflows and outflows or on the basis of transactions that have prese
责权发生制与收付实现制
收益反映了现金流动状况.在计算收益时,收入和支出的口径是以现金实际流入和流出为基础还是以有关交易所产生的当前及未来的现金后果为基础?责权发生制强调有关业务和其他经济事件所产生的现金后果,而不是拘泥于实际发生的现金收入和支出.根据责权发生制,有关交易和其它经济事件在发生时要进行记录,但收入要在实现时才报告,而且金额和时间可以合理估算.支出也根据相同的原理进行报告,并从收入中扣除,从而得到净收入.相反,根据收付实现制,收到现金时就报告收入,支付现金时就报告支出.