一、以现金为基础经营按照会计制度,收支钱款的实际时间与其成为可核算的收益和费用的时间不一致,往往导致账面数字与实际现金数量脱节,在企业经营实际过程中出现账面盈利但手头没钱的现象。另外,有些资产在账面上是财富,在事实上已经变成了垃圾,账目没错却没有现钱。有些企业经营者根据账面上的利润进行决策,以借 First, cash-based operating in accordance with the accounting system, the actual time of payments and disbursements inconsistent with the time they become accountable gains and expenses, often led to the book figures out of line with the actual amount of cash in the actual operation of the business booked profits but No money on hand. In addition, some assets on the books of wealth, in fact, has become garbage, the account is correct but no cash. Some business managers make decisions based on the profits on their books to borrow