收付实现制和权责发生制,作为两种会计处理基础,其差别主要是收入和费用的确认标志不同。前者以收付业务的实现为标准,即以现金的实际收付为标志。后者以物权的转移为基础,以取得收取货款的权利和支付货款的义务为标志。因此同一业务按两种基础处 The realization system of receipts and payments and the accrual accounting system are the basis for the two types of accounting treatment. The main difference is that the confirmation marks for income and expenses are different. The former is based on the realization of collection and payment services, which is marked by the actual receipt and payment of cash. The latter is based on the transfer of property rights and is marked by the obligation to obtain payment for the purchase price and the obligation to pay the purchase price. Therefore, the same business is based on two kinds of basis