【Accrual Basis】
词义：权责发生制
【权债发生制】是一种用于处理经济业务的制度。
它以以本会计期间发生的费用和收入是否应计入本期损益为标准。
Explain inEnglish：
Accrual Basis is a system.
It is based on whether the expenses and income incurred
during the accounting period should be recorded into the profits
and losses of the current period
【Cash Basis】
词义：收付实现制
【收付实现制】是以款项是否已经收到或付出作为计算标准。
收付实现制是确定本会计期内的收益和付出的一种方法。
收付实现制的方式认为：只要是本期内实际收到或付出的一切款项
无论其发生时间早晚或是否应该由本期承担，均作为本期的收益和费用处理。
Explain inEnglish：
The cash payment is a way to determine the earnings and pay in this accounting period.
it's a method of accounting in which each item is
entered as payments are received or made.
扩展资料
The Difference between Accrual Basis and Cash Basis
权债发生制与收付实现制的区别
The biggest difference between accrual basis and cash basis
is the recording of transactions.
权债发生制与收付实现制之间最大的差异在于交易记录。
Accrual basis requires companies to record transactions as they occur.
权责发生制要求公司在交易时进行记录。
cash basis records transactions whenever cash changes hands during a transaction.
收付实现制则是在交每当现金转手时进行记录。
Another difference between accrual basis and cash basis
accounting methods is the statement of cash flows
权债发生制与收付实现制之间另一个区别在于现金流量表。
Accrual basis is unable to track cash flows accurately.
权责发生制无法准确追踪现金流量。
参考资料：百度百科-权责发生制
参考资料：百度百科-收付实现制