外文翻譯---權(quán)責(zé)發(fā)生制與收付實(shí)現(xiàn)制的區(qū)別

1、<p>　　International Library of Critical Writings in Economics</p><p>　　3月15日，2004</p><p>　　權(quán)責(zé)發(fā)生制與收付實(shí)現(xiàn)制的區(qū)別</p><p><b>　　Anonymous</b></p><p>　　摘要：我國(guó)會(huì)計(jì)核算實(shí)

2、行的兩種方法分別是權(quán)責(zé)發(fā)生制與收付實(shí)現(xiàn)制。長(zhǎng)期以來(lái)，權(quán)責(zé)發(fā)生制在保證會(huì)計(jì)信息的真實(shí)性方面具有重大的作用，其在會(huì)計(jì)核算中的地位已為人們所公認(rèn)。然而，隨著客觀經(jīng)濟(jì)環(huán)境的發(fā)展變化，會(huì)計(jì)信息使用者的決策需求也出現(xiàn)了多樣化的特征，如何有效地選擇會(huì)計(jì)核算方法對(duì)企業(yè)經(jīng)濟(jì)信息進(jìn)行記錄則變得尤為重要。本文對(duì)兩種核算原則進(jìn)行比較，分析兩者的優(yōu)劣，提出將二者有效地融合，反映企業(yè)經(jīng)營(yíng)信息。</p><p>　　關(guān)鍵詞：收付實(shí)現(xiàn)制；權(quán)責(zé)發(fā)

3、生制；會(huì)計(jì)核算原則</p><p>　　前言 我們可以通過(guò)財(cái)務(wù)記錄的方式來(lái)獲取相關(guān)的專業(yè)性會(huì)計(jì)信息，但是前提還是得先確定好相應(yīng)的會(huì)計(jì)確認(rèn)基礎(chǔ)，因?yàn)橄却_定好會(huì)計(jì)確認(rèn)基礎(chǔ)的話，接下來(lái)的會(huì)計(jì)記錄才會(huì)更具科學(xué)性和客觀性，才會(huì)更符合會(huì)計(jì)的本身目的。會(huì)計(jì)確認(rèn)基礎(chǔ)可以幫助會(huì)計(jì)核算主體確定何時(shí)將本單位具體的經(jīng)濟(jì)業(yè)務(wù)進(jìn)行記錄，且應(yīng)記入為何種要素,，從而可以準(zhǔn)確、及時(shí)、有效的將信息提供給信息使用者。在企業(yè)的會(huì)計(jì)核算過(guò)程中，如果在會(huì)

4、計(jì)確認(rèn)基礎(chǔ)方面還存在一些問(wèn)題的話，那樣對(duì)于企業(yè)的發(fā)展會(huì)是不利的；除非你的企業(yè)有一個(gè)非?？煽康墓ぷ鲌F(tuán)隊(duì)，且他們都能有效的處理好一些財(cái)務(wù)方面的問(wèn)題，那樣的話，給企業(yè)造成的不利影響才不會(huì)那么大。但是如果企業(yè)在會(huì)計(jì)核算的過(guò)程中，能夠很好的運(yùn)用會(huì)計(jì)確認(rèn)基礎(chǔ)，能夠弄清楚做賬的條件，依據(jù)等方面的問(wèn)題的話，這無(wú)疑會(huì)使得企業(yè)的會(huì)計(jì)核算更加科學(xué)，客觀，所提供的會(huì)計(jì)信息也更加具有真實(shí)性，相關(guān)性，也會(huì)更有利于企業(yè)的發(fā)展。，如果在做賬的時(shí)候，沒(méi)有正確,合理的會(huì)計(jì)

5、確認(rèn)基礎(chǔ)的話，就會(huì)給企業(yè)留下很大的空間去造假，做假賬，使企業(yè)卷入違法，犯法的經(jīng)營(yíng)活動(dòng)中，對(duì)于企業(yè)的不利影響是巨大的。為了避免上述現(xiàn)象發(fā)生，我們?cè)跁?huì)計(jì)核算的過(guò)程中，可以通過(guò)選擇以下兩種會(huì)</p><p><b>　　一.兩種原則的概念</b></p><p>　　權(quán)責(zé)發(fā)生制是指以取得收款的權(quán)利和需要承擔(dān)付款的責(zé)任的發(fā)生為標(biāo)志來(lái)確認(rèn)本期的收入，費(fèi)用及債權(quán)債務(wù)的，即收入以現(xiàn)

6、金收入和未來(lái)現(xiàn)金收入來(lái)確認(rèn)，費(fèi)用以現(xiàn)金支出和未來(lái)現(xiàn)金支出來(lái)確認(rèn)，而不是以現(xiàn)金的實(shí)際支出或收取來(lái)予以確認(rèn)的。</p><p>　　收付實(shí)現(xiàn)制是指以現(xiàn)金實(shí)際收到或付出為標(biāo)志來(lái)確認(rèn)收入與費(fèi)用，即現(xiàn)金的收付應(yīng)當(dāng)在其發(fā)生期全部登記入賬，用來(lái)確認(rèn)當(dāng)期的收入與費(fèi)用，不考慮與現(xiàn)金支付相關(guān)的經(jīng)濟(jì)業(yè)務(wù)是否已經(jīng)發(fā)生。</p><p>　　二．權(quán)責(zé)發(fā)生制與收付實(shí)現(xiàn)制的區(qū)別</p><p>

7、　　在收付實(shí)現(xiàn)制會(huì)計(jì)下，一旦發(fā)生了現(xiàn)金的支出，你就必須在相應(yīng)的費(fèi)用類賬戶的借方予以登記；一旦收取了現(xiàn)金，你就必須在收入類賬戶予以登記反映，同時(shí)在銀行賬戶的借方登記收到的數(shù)額。比如，你的公司在2010年的11月售出了一項(xiàng)軟件開(kāi)發(fā)項(xiàng)目，貨款在2011年的3月才收回。根據(jù)收付實(shí)現(xiàn)制原則，該筆收入只能在真正收回貨款的時(shí)候才能在賬簿上予以確認(rèn)反映，即只能在2011年的3月做該筆收入記錄，而不是2010年的11月。采用收付實(shí)現(xiàn)制，可以簡(jiǎn)化會(huì)計(jì)核算工

8、作，且大多數(shù)的小型企業(yè)都是采用收付實(shí)現(xiàn)制進(jìn)行跨級(jí)核算的。在收付實(shí)現(xiàn)制下，企業(yè)的每筆收入和支出都是在現(xiàn)金實(shí)際收到或?qū)嶋H支出的情況下，才登記入賬的，這使得企業(yè)的經(jīng)營(yíng)管理人員可以及時(shí)，準(zhǔn)確的了解企業(yè)當(dāng)前的可支付的現(xiàn)金流是多少，有利于企業(yè)的管理人員做出正確的決策。收付實(shí)現(xiàn)制的這一巨大優(yōu)勢(shì)，是其他確認(rèn)基礎(chǔ)所不及的。</p><p>　　相反，在權(quán)責(zé)發(fā)生制會(huì)計(jì)下，即使還沒(méi)實(shí)際收到現(xiàn)金或支付現(xiàn)金，你也可以將所發(fā)生的業(yè)務(wù)確認(rèn)為一

9、筆收入或費(fèi)用，予以登記入賬。比如，你的公司向另一家公司大批的出售了一筆書(shū)，即使在交易結(jié)束后，你的公司仍然還沒(méi)有收到貨款，你也可以將其確認(rèn)為一筆營(yíng)業(yè)收入進(jìn)行登記入賬；同理，你也可以將某項(xiàng)已經(jīng)確認(rèn)發(fā)生的運(yùn)輸費(fèi)或其他費(fèi)用支出進(jìn)行登記入賬，即使當(dāng)前你還沒(méi)有真正的為此支出任何現(xiàn)金。企業(yè)的財(cái)務(wù)報(bào)告就是按照權(quán)責(zé)發(fā)生制的原則進(jìn)行處理的。然而，權(quán)責(zé)發(fā)生制的不足之處在于，權(quán)責(zé)發(fā)生制會(huì)計(jì)所提供的財(cái)務(wù)信息不能及時(shí)，準(zhǔn)確的反映企業(yè)當(dāng)前的可支付的現(xiàn)金流是多少。根據(jù)

10、權(quán)責(zé)發(fā)生制原則所計(jì)算出來(lái)的企業(yè)“凈利潤(rùn)”，只是一種觀念上盈利，并不等于企業(yè)當(dāng)前擁有相等的現(xiàn)金支付能力。</p><p>　　收付實(shí)現(xiàn)制是一種以現(xiàn)金的實(shí)際流動(dòng)狀況為確認(rèn)基礎(chǔ),從而對(duì)所發(fā)生的費(fèi)用和收入進(jìn)行入賬登記的會(huì)計(jì)處理方式.只有在實(shí)際收到或支出現(xiàn)金的情況下,才能對(duì)相應(yīng)的收入和費(fèi)用進(jìn)行登記。在收付實(shí)現(xiàn)制會(huì)計(jì)里，收入和費(fèi)用也被稱作現(xiàn)金收入和現(xiàn)金支出。由于收付實(shí)現(xiàn)制對(duì)那些承諾在將來(lái)才支付現(xiàn)金費(fèi)用的，或者是那些被承諾在將

11、來(lái)才能收到貨款收入等的經(jīng)濟(jì)業(yè)務(wù)是不予以在賬面上進(jìn)行登記反映的，所以在收付實(shí)現(xiàn)制會(huì)計(jì)里，并沒(méi)有所謂的“預(yù)收”，“預(yù)付”，“待攤”，“應(yīng)收”，“應(yīng)付”等賬戶。</p><p>　　權(quán)責(zé)發(fā)生過(guò)制會(huì)計(jì)則是根據(jù)業(yè)務(wù)的發(fā)生是否會(huì)改變企業(yè)的凈值（即資產(chǎn)減去負(fù)債的差額）這一原則進(jìn)行財(cái)務(wù)登記的。權(quán)責(zé)發(fā)生制會(huì)計(jì)的標(biāo)準(zhǔn)做法是以取得收款權(quán)利或需要承擔(dān)付款責(zé)任為依據(jù)進(jìn)行確認(rèn)本期的收入和費(fèi)用及債權(quán)債務(wù)。即收入按現(xiàn)金收入及未來(lái)現(xiàn)金收入(債權(quán)的

12、發(fā)生)來(lái)確認(rèn)；費(fèi)用按現(xiàn)金支出和未來(lái)現(xiàn)金支出（債務(wù)的發(fā)生）來(lái)確認(rèn);而不是單純的以現(xiàn)金的實(shí)際收入或支出來(lái)予以確認(rèn)。因此，在權(quán)責(zé)發(fā)生制下，把應(yīng)收賬款，應(yīng)收利息等包括在營(yíng)業(yè)收入中。權(quán)責(zé)發(fā)生制要求收入與費(fèi)用配比，即某個(gè)會(huì)計(jì)期間或某個(gè)會(huì)計(jì)對(duì)象所取得的收入應(yīng)與為取得該收入所發(fā)生的費(fèi)用、成本相配比,以正確計(jì)算在該會(huì)計(jì)期間所獲得的凈損益.</p><p><b>　　參考文獻(xiàn)</b></p>&

13、lt;p>　　[1]Raymond.Fisk waiting Interactive services marketing Beijing.Machinery Industry Press,2000.3</p><p>　　[2]J. Cox, S. Ross, and M. Rubinstein. International Library of Critical Writings in Economic

14、s,143:461–495, 2002.</p><p>　　[3]Philip Kotler.Marketing Management[M].Beijing.China Renmin University Press,2001.7</p><p>　　International Library of Critical Writings in Economics</p>&l

15、t;p>　　March 15th ,2004</p><p>　　The Difference Between Cash Basis And Accrual Accounting</p><p><b>　　Anonymous</b></p><p>　　Abstract: The implementation of two method

16、s of accounting are accrual and cash basis. For a long time, accrual accounting information in ensuring the authenticity of a significant role, and its position in accounting has been recognized by the people. However, w

17、ith the objective of economic development and changes in the environment, the decision-making needs of users of accounting information also appeared in a variety of features, how to choose accounting methods to record ec

18、onomic information</p><p>　　Key words: cash basis; Accrual; Accounting principles</p><p>　　Introduction：Keeping your financial records in order requires professional expertise, but there's n

19、othing better than also knowing the basics of accounting so you can truly understand where you are situated as a business企業(yè). If you are not an expert on this, it doesn't matter as long as you have a reliable team tha

20、t can handle your requirements effectively. But to be able to understand what they make of your records is always a plus. Otherwise, you leave a lot of room for error which can get you </p><p>　　The concepts

21、 of the two principles</p><p>　　Accrual-basis accounting records financial events based on events that change your net worth (the amount owed to you minus the amount you owe others). Standard practice is to

22、record and recognize revenues in the period in which they incur and to match them with related expenses in a process known as matching or expense matching. Even though cash is not received or paid in a credit transaction

23、, they are recorded because they are consequential in the future income and cash flow of the company. Acc</p><p>　　Cash-basis accounting is a method of bookkeeping that records financial events based on cash

24、 flows and cash position. Revenue is recognized when cash is received and expense is recognized when cash is paid. In cash-basis accounting, revenues and expenses are also called cash receipts and cash payments.</p>

25、;<p>　　The differences between accural basis and cash basis</p><p>　　Cash basis accounting is when you list down your expenses in your financial accounts the moment you have actually given out the cas

26、h and list down your profit when you have actually received payment and credited it in your bank account. For example, if you began a software development project in November 2010 but got paid for it in March 2011, cash

27、basis accounting will have you entering this revenue in your 2011 report. This is a simple way of handling financial records and this is also used by</p><p>　　In contrast, accrual accounting is when you list

28、 down your expenses before you have given the cash and your profit before you have received the cash. For example, if you sell books wholesale, you list down your revenue on youraccounting books for the year when the tra

29、nsaction was completed even when you have yet to receive payment. In the same way, you list down your expenses for shipment and other cash outlays even when the money has not exited the business' bank account yet. Th

30、is is usually ho</p><p>　　References </p><p>　　[1]Raymond.Fisk waiting Interactive services marketing Beijing.Machinery Industry Press,2000.3</p><p>　　[2]J. Cox, S. Ross, and M. Rub