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现金制和收付实现制是两种最基本的会计记账方式,本文分析了两者的差异和关系,说明了两者本质上的辩证统一,并指出了现金制和应计制相融合的会计大背景和大趋势。
The cash basis and the receipt and payment system are the two most basic methods of accounting bookkeeping. This paper analyzes the differences and relations between the two, illustrates the inherent dialectical unity of the two, and points out that cash system and accrual system are integrated Accounting background and trends.