權(quán)責(zé)發(fā)生制如何通俗理解

法律解析：權(quán)責(zé)發(fā)生制，指的是在本會(huì)計(jì)期間內(nèi)，無(wú)論資金是否已經(jīng)實(shí)際支付或尚未支付，只要費(fèi)用應(yīng)當(dāng)在本期獲得補(bǔ)償，就應(yīng)將其計(jì)入本期的費(fèi)用；同樣，不論收入是否已經(jīng)實(shí)際收到或尚未收到，只要收入應(yīng)歸屬于本期，就應(yīng)將其計(jì)入本期的收入。

權(quán)責(zé)發(fā)生制強(qiáng)調(diào)的是交易和事項(xiàng)的權(quán)利與責(zé)任是否已經(jīng)產(chǎn)生，而非現(xiàn)金收付的實(shí)際時(shí)間，這是一種會(huì)計(jì)確認(rèn)原則，主要關(guān)注的是交易和事項(xiàng)的經(jīng)濟(jì)實(shí)質(zhì)，而非法律上的支付時(shí)間，權(quán)責(zé)發(fā)生制關(guān)注的是交易和事項(xiàng)的權(quán)利與責(zé)任是否已經(jīng)產(chǎn)生，不考慮現(xiàn)金的實(shí)際收付時(shí)間。

權(quán)責(zé)發(fā)生制是會(huì)計(jì)確認(rèn)的一種原則，它關(guān)注的是交易或事項(xiàng)是否已經(jīng)發(fā)生，而不是現(xiàn)金是否已經(jīng)收到或支付，在權(quán)責(zé)發(fā)生制下，一旦交易或事項(xiàng)發(fā)生，無(wú)論現(xiàn)金是否實(shí)際交換，都應(yīng)記錄為收入和費(fèi)用。

權(quán)責(zé)發(fā)生制，也稱為應(yīng)收應(yīng)付制，是指在會(huì)計(jì)核算中，以收入實(shí)現(xiàn)、費(fèi)用發(fā)生并應(yīng)由本期承擔(dān)為標(biāo)準(zhǔn)來(lái)確認(rèn)本期收入和費(fèi)用，根據(jù)權(quán)責(zé)發(fā)生制原則處理會(huì)計(jì)業(yè)務(wù)時(shí)，應(yīng)遵循以下兩點(diǎn)原則。

What is the Cash Basis of Accounting, Just the Meaning

1. The cash basis of accounting, also known as the cash basis or actual receipt and payment basis, is a method of recording the realization of income and the occurrence of expenses based on the actual receipt or payment of cash.

2. The cash basis of accounting, also known as the cash basis or actual receipt and payment basis, is the opposite of the accrual basis. In accounting, it is a method of determining the income and expenses of the current period based on whether the cash has been received or paid. All cash received or paid within the period, regardless of when it occurred or whether it should be incurred by the current period, is treated as income or expenses for the current period.

3. The accrual basis of accounting, also known as the receivable and payable basis, refers to the principle that the recognition of income and expenses should be based on the actual occurrence. That is, the timing of the recognition of all elements, especially the timing of the recognition of income and expenses, is based on the formation of rights or the occurrence of obligations (liabilities). The accrual basis of accounting is the basis for the recognition, measurement, and reporting of enterprises in China.

4. The cash basis of accounting is a method of determining the income and expenses of the current period based on whether the income and expenses are actually received or paid in the current period. The disadvantages of the accrual basis are that it is scientific, reasonable, and the calculation of profits and losses is relatively accurate, but it is more complex; the disadvantages of the cash basis are that the procedures are simple, but it is not scientific and the calculation of profits and losses is not accurate.

5. The cash basis of accounting is determined by the actual receipt or payment of cash in the current period as the standard for determining the income and expenses of the current period. Any income received or expenses paid in the current period, regardless of whether the cash belongs to the current period, is treated as income or expenses for the current period. Therefore, it is also called the cash basis or actual receipt and payment basis.

6. It solves the problem of when to recognize income and expenses and how much to recognize. The explanation of Comptons' English-Chinese Dictionary of Securities Investment is: The accrual basis of accounting is the accrual basis; accrual accounting basis. Accounting method, record income and expenses according to the actual occurrence time of rights and obligations, regardless of whether the cash has been received or paid. This method is different from the cash basis accounting method.

Accounting English Vocabulary Correspondence

The accounting accounts used to record economic activities are divided into general ledger, detailed classification accounts (including accounts receivable detail classification accounts, fixed assets detail classification accounts), and journal (cash account, bank account).

Accounting professional English vocabulary is the foundation for learning and communication, which is crucial for understanding financial reports and participating in international business. The following are some commonly used accounting professional English vocabulary and brief explanations to help you quickly get started.

Shareholder's Equity - 股東權(quán)益; Window Dressing - 門面粉飾; In addition, in order to comprehensively improve the English listening and speaking ability in accounting/finance, it is not enough to simply remember professional vocabulary. Daily English conversation practice is also very important. "Seattle Business English" is a good textbook, which contains a large number of English dialogues, sentences, and vocabulary phrases about finance and auditing. The English expressions in this textbook are very native, which is very helpful for daily work.

Assets - 固定資產(chǎn); Depreciation - 折舊; Prepay - 預(yù)付; Bank drafts - 銀行匯票; Merchandise inventory - 庫(kù)存商品; Intangible assets - 無(wú)形資產(chǎn); Balance sheet - 資產(chǎn)負(fù)債表; These professional vocabulary is the basis of the accounting field. By mastering them, you will be able to confidently deal with professional English interviews and understand and apply them in daily accounting work.

Accounting is a science that involves four key steps in the economic activities of enterprises: recognition, measurement, recording, and reporting. Accounting terminology includes various forms of enterprise organizations, such as sole proprietorship (Sole Proprietorship), partnership (Partnership), and corporation (Corporation).