加拿大华人论坛 德国留学移民签证一个关于会计学的问题
在加拿大
偶没上过会计课，偏偏论文题目和会计有关。请教一下Cash Flow 和 Accrual 记账法中， Accrual 用德语是什么意思呢，可以理解成为bilanzorientiert么。先谢谢了$送花$ $送花$
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$送花$ $送花$ $送花$
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Cash basis of accounting
Cash basis of accounting is an accounting method in which income is documented when cash is received and expenses are recognized when paid. The cash basis of accounting is not very common amongst large organizations. It does not fall in line with the accounting's matching principle and thus is not accepted by GAAP.
Accrual Basis of Accounting
Accrual basis of accounting is an accounting technique in which income and expenses are recognized when they occur and not when the cash is actually received or paid. Balance sheet of an organization reflects adjustments when revenues are earned either in the form of Cash (if a service or sale takes place) or an increase in Accounts Receivable occurs when the transaction takes
i'm not a professionalist in this area, hope it is helpful for u.
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Accrual basis in german is Periodenabgrenzung
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