陈晓华的回答：一个是权责发生制，一个是收付实现制~是记账的两个基础~ 后者已经不用了，权责发生制是国际通用的，是会计的几个基本原则之一~ AccrualBasisAccounting Undertheaccrualbasisaccounting,revenuesandexpensesarerecognizedasfollows: Revenuerecognition:Revenueisrecognizedwhenbothofthefollowingconditionsaremet: a.Revenueisearned. b.Revenueisrealizedorrealizable. Revenueisearnedwhenproductsaredeliveredorservicesareprovided. Realizedmeanscashisreceived. Realizablemeansitisreasonabletoexpectthatcashwillbereceivedinthefuture. Expenserecognition:Expenseisrecognizedintheperiodinwhichrelatedrevenueisrecognized(MatchingPrinciple). CashBasisAccounting Underthecashbasisaccounting,revenuesandexpensesarerecognizedasfollows: Revenuerecognition:Revenueisrecognizedwhencashisreceived. Expenserecognition:Expenseisrecognizedwhencashispaid. 区别： Fourtypesoftimingdifferences a.AccruedRevenue:Revenueisrecognizedbeforecashisreceived. b.AccruedExpense:Expenseisrecognizedbeforecashispaid. c.DeferredRevenue:Revenueisrecognizedaftercashisreceived. d.DeferredExpense:Expenseisrecognizedaftercashispaid. 他们两个区别，简单说就是权责发生制是以权利和义务的确认为准，而收付实现制是以收到钱和付钱的时间为准~ |
