权责发生制与收付实现制的区别（The difference between accrual basis and cash basis）.docVIP

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权责发生制与收付实现制的区别（The difference between accrual basis and cash basis）.doc

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权责发生制与收付实现制的区别（The difference between accrual basis and cash basis）

权责发生制与收付实现制的区别（The difference between accrual basis and cash basis） Case 1: a comparison between accrual basis and cash basis Explain： The accounting of an enterprise shall be based on accrual basis. That has been achieved in the current income and expenses already incurred or to be borne, regardless of whether the money payment, shall be recognized as income and expenses; all income and expenses not attributable to the current period, even if the amount has been in the current payment, also should not be recognized as income and expenses. Sometimes the money receipts and payments business is not entirely in line with the transaction itself. For example, the payment has been received, but the sale has not been realized; or the payment has been made, but not for the period of production and operation. In order to clarify the basis of accounting confirmation and reflect the financial status and operation results of a specific period, it is required that enterprises should be based on accrual basis in the process of accounting. Cash basis is the basis of the accrual basis, which is based on the receipt or payment of cash as the basis for the recognition of income and expenses. At present, the administrative units in our country adopt the system of cash basis, and the public institutions adopt the accrual basis in addition to the business, and the other businesses adopt the cash basis system. Heres an example to illustrate the differences between the two confirmation bases and their respective characteristics. Data: The following economic transactions occurred in an enterprise this month: (1) pay 5000 yuan for electricity last month; (2) recover 10000 yuan of accounts receivable last month; (3) received this months operating income of 8000 yuan; (4) the office fee payable this month shall be 900 yuan; (5) pay the next quarter premium 1800 yuan; (6) operating income of 25000 yuan receivable has not yet been received; (7) advances from customers 5000 yuan; (8) the insuran