cash basis

现金基础，现金收付制，收付实现基础

反：	[n.] accrual basis

In cash-basis accounting, however, the accountant does not record a transaction until cash is received or paid.
而在收付实现制下,会计师只有在收到或付出现金时才记录企业的收入或费用。收藏
Accrual-basis accounting versus cash-basis accounting
权责发生制和现金收付制收藏
There are two widely used bases of accounting: the accrual basis and the cash basis.
权责发生制和现金收付制是会计的两大记账基础。收藏

a method of accounting in which each item is entered as payments are received or made
[反] accrual basis

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