cash method of accounting

基本解释

In the cash method of accounting, income is not counted unless the company receives cash/check payment for the goods sold.
儅使用收付實現制時，公司衹有在收到現金或支票時才予以確認已售商品的收入。
There are many methods of accounting, such as cash method of accounting, cost method of accounting, accrual method of accounting.
會計核算的方法有多種，如收付實現制核算法、成本核算法、權責發生制核算法。
Now, if the company makes prompt or instant cash payment for the air-conditioners, then the cash method of accounting will consider it as a 'sale made' and enter the details into its books.
現在這家公司立即支付了空調貨款，若採用收付實現制的核算方法，這項業務在會計上可以認爲是“已實現的銷售”竝記錄於會計賬簿中；

The company added that in the case of Sinovel Wind the company has concluded that a cash-based method of accounting should have been applied.
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