權(quán)責(zé)發(fā)生制與收付實現(xiàn)制的區(qū)別外文翻譯

1、 international library of critical writings in economics 3月15日，2004權(quán)責(zé)發(fā)生制與收付實現(xiàn)制的區(qū)別 anonymous 摘要：我國會計核算實行的兩種方法分別是權(quán)責(zé)發(fā)生制與收付實現(xiàn)制。長期以來，權(quán)責(zé)發(fā)生制在保證會計信息的真實性方面具有重大的作用，其在會計核算中的地位已為人們所公認(rèn)。然而，隨著客觀經(jīng)濟(jì)環(huán)境的發(fā)展變化，會計信息使用者的決策需求也出現(xiàn)了多樣化的特征，如何有效地選擇會計核算方法對企業(yè)經(jīng)濟(jì)信息進(jìn)行記錄則變得尤為重要。本文對兩種核算原則進(jìn)行比較，分析兩者的優(yōu)劣，提出將二者有效地融合，反映企業(yè)經(jīng)營信息。關(guān)鍵詞：收付實現(xiàn)制；權(quán)責(zé)發(fā)生

2、制；會計核算原則 前言 我們可以通過財務(wù)記錄的方式來獲取相關(guān)的專業(yè)性會計信息，但是前提還是得先確定好相應(yīng)的會計確認(rèn)基礎(chǔ)，因為先確定好會計確認(rèn)基礎(chǔ)的話，接下來的會計記錄才會更具科學(xué)性和客觀性，才會更符合會計的本身目的。會計確認(rèn)基礎(chǔ)可以幫助會計核算主體確定何時將本單位具體的經(jīng)濟(jì)業(yè)務(wù)進(jìn)行記錄，且應(yīng)記入為何種要素,，從而可以準(zhǔn)確、及時、有效的將信息提供給信息使用者。在企業(yè)的會計核算過程中，如果在會計確認(rèn)基礎(chǔ)方面還存在一些問題的話，那樣對于企業(yè)的發(fā)展會是不利的；除非你的企業(yè)有一個非?？煽康墓ぷ鲌F(tuán)隊，且他們都能有效的處理好一些財務(wù)方面的問題，那樣的話，給企業(yè)造成的不利影響才不會那么大。但是如果企業(yè)在會計核

3、算的過程中，能夠很好的運(yùn)用會計確認(rèn)基礎(chǔ)，能夠弄清楚做賬的條件，依據(jù)等方面的問題的話，這無疑會使得企業(yè)的會計核算更加科學(xué)，客觀，所提供的會計信息也更加具有真實性，相關(guān)性，也會更有利于企業(yè)的發(fā)展。，如果在做賬的時候，沒有正確,合理的會計確認(rèn)基礎(chǔ)的話，就會給企業(yè)留下很大的空間去造假，做假賬，使企業(yè)卷入違法，犯法的經(jīng)營活動中，對于企業(yè)的不利影響是巨大的。為了避免上述現(xiàn)象發(fā)生，我們在會計核算的過程中，可以通過選擇以下兩種會計確認(rèn)基礎(chǔ)來幫助我們解決問題，即權(quán)責(zé)發(fā)生制和收付實現(xiàn)制，且這兩種會計確認(rèn)基礎(chǔ)目前在會計領(lǐng)域內(nèi)被普遍運(yùn)用。 一.兩種原則的概念權(quán)責(zé)發(fā)生制是指以取得收款的權(quán)利和需要承擔(dān)付款的責(zé)任的發(fā)生為標(biāo)

4、志來確認(rèn)本期的收入，費用及債權(quán)債務(wù)的，即收入以現(xiàn)金收入和未來現(xiàn)金收入來確認(rèn)，費用以現(xiàn)金支出和未來現(xiàn)金支出來確認(rèn)，而不是以現(xiàn)金的實際支出或收取來予以確認(rèn)的。 收付實現(xiàn)制是指以現(xiàn)金實際收到或付出為標(biāo)志來確認(rèn)收入與費用，即現(xiàn)金的收付應(yīng)當(dāng)在其發(fā)生期全部登記入賬，用來確認(rèn)當(dāng)期的收入與費用，不考慮與現(xiàn)金支付相關(guān)的經(jīng)濟(jì)業(yè)務(wù)是否已經(jīng)發(fā)生。二權(quán)責(zé)發(fā)生制與收付實現(xiàn)制的區(qū)別在收付實現(xiàn)制會計下，一旦發(fā)生了現(xiàn)金的支出，你就必須在相應(yīng)的費用類賬戶的借方予以登記；一旦收取了現(xiàn)金，你就必須在收入類賬戶予以登記反映，同時在銀行賬戶的借方登記收到的數(shù)額。比如，你的公司在2010年的11月售出了一項軟件開發(fā)項目，貨款在2011年的

5、3月才收回。根據(jù)收付實現(xiàn)制原則，該筆收入只能在真正收回貨款的時候才能在賬簿上予以確認(rèn)反映，即只能在2011年的3月做該筆收入記錄，而不是2010年的11月。采用收付實現(xiàn)制，可以簡化會計核算工作，且大多數(shù)的小型企業(yè)都是采用收付實現(xiàn)制進(jìn)行跨級核算的。在收付實現(xiàn)制下，企業(yè)的每筆收入和支出都是在現(xiàn)金實際收到或?qū)嶋H支出的情況下，才登記入賬的，這使得企業(yè)的經(jīng)營管理人員可以及時，準(zhǔn)確的了解企業(yè)當(dāng)前的可支付的現(xiàn)金流是多少，有利于企業(yè)的管理人員做出正確的決策。收付實現(xiàn)制的這一巨大優(yōu)勢，是其他確認(rèn)基礎(chǔ)所不及的。相反，在權(quán)責(zé)發(fā)生制會計下，即使還沒實際收到現(xiàn)金或支付現(xiàn)金，你也可以將所發(fā)生的業(yè)務(wù)確認(rèn)為一筆收入或費用，予

6、以登記入賬。比如，你的公司向另一家公司大批的出售了一筆書，即使在交易結(jié)束后，你的公司仍然還沒有收到貨款，你也可以將其確認(rèn)為一筆營業(yè)收入進(jìn)行登記入賬；同理，你也可以將某項已經(jīng)確認(rèn)發(fā)生的運(yùn)輸費或其他費用支出進(jìn)行登記入賬，即使當(dāng)前你還沒有真正的為此支出任何現(xiàn)金。企業(yè)的財務(wù)報告就是按照權(quán)責(zé)發(fā)生制的原則進(jìn)行處理的。然而，權(quán)責(zé)發(fā)生制的不足之處在于，權(quán)責(zé)發(fā)生制會計所提供的財務(wù)信息不能及時，準(zhǔn)確的反映企業(yè)當(dāng)前的可支付的現(xiàn)金流是多少。根據(jù)權(quán)責(zé)發(fā)生制原則所計算出來的企業(yè)“凈利潤”，只是一種觀念上盈利，并不等于企業(yè)當(dāng)前擁有相等的現(xiàn)金支付能力。收付實現(xiàn)制是一種以現(xiàn)金的實際流動狀況為確認(rèn)基礎(chǔ),從而對所發(fā)生的費用和收入進(jìn)

7、行入賬登記的會計處理方式.只有在實際收到或支出現(xiàn)金的情況下,才能對相應(yīng)的收入和費用進(jìn)行登記。在收付實現(xiàn)制會計里，收入和費用也被稱作現(xiàn)金收入和現(xiàn)金支出。由于收付實現(xiàn)制對那些承諾在將來才支付現(xiàn)金費用的，或者是那些被承諾在將來才能收到貨款收入等的經(jīng)濟(jì)業(yè)務(wù)是不予以在賬面上進(jìn)行登記反映的，所以在收付實現(xiàn)制會計里，并沒有所謂的“預(yù)收”，“預(yù)付”，“待攤”，“應(yīng)收”，“應(yīng)付”等賬戶。權(quán)責(zé)發(fā)生過制會計則是根據(jù)業(yè)務(wù)的發(fā)生是否會改變企業(yè)的凈值（即資產(chǎn)減去負(fù)債的差額）這一原則進(jìn)行財務(wù)登記的。權(quán)責(zé)發(fā)生制會計的標(biāo)準(zhǔn)做法是以取得收款權(quán)利或需要承擔(dān)付款責(zé)任為依據(jù)進(jìn)行確認(rèn)本期的收入和費用及債權(quán)債務(wù)。即收入按現(xiàn)金收入及未來現(xiàn)金

8、收入(債權(quán)的發(fā)生)來確認(rèn)；費用按現(xiàn)金支出和未來現(xiàn)金支出（債務(wù)的發(fā)生）來確認(rèn);而不是單純的以現(xiàn)金的實際收入或支出來予以確認(rèn)。因此，在權(quán)責(zé)發(fā)生制下，把應(yīng)收賬款，應(yīng)收利息等包括在營業(yè)收入中。權(quán)責(zé)發(fā)生制要求收入與費用配比，即某個會計期間或某個會計對象所取得的收入應(yīng)與為取得該收入所發(fā)生的費用、成本相配比,以正確計算在該會計期間所獲得的凈損益. 參考文獻(xiàn)1raymond.fisk waiting interactive services marketing beijing.machinery industry press,2000.32j. cox, s. ross, and m. rubinstein.

9、 international library of critical writings in economics,143:461495, 2002.3philip kotler.marketing managementm.beijing.china renmin university press,2001.7international library of critical writings in economicsmarch 15th ,2004the difference between cash basis and accrual accountinganonymousabstract:

10、 the implementation of two methods of accounting are accrual and cash basis. for a long time, accrual accounting information in ensuring the authenticity of a significant role, and its position in accounting has been recognized by the people. however, with the objective of economic development and c

11、hanges in the environment, the decision-making needs of users of accounting information also appeared in a variety of features, how to choose accounting methods to record economic information on business, becomes particularly important. this article compares the two accounting principles to analyze

12、the merits ofthe two, proposed to effectively integrate the two, reflecting the business information.key words: cash basis; accrual; accounting principlesintroduction：keeping your financial records in order requires professional expertise, but theres nothing better than also knowing the basics of ac

13、counting so you can truly understand where you are situated as a business企業(yè). if you are not an expert on this, it doesnt matter as long as you have a reliable team that can handle your requirements effectively. but to be able to understand what they make of your records is always a plus. otherwise,

14、you leave a lot of room for error which can get you in trouble with the law. to avoid this, you can begin by developing an appreciation of the two basic accounting methods being used universally - cash basis and accrual.the concepts of the two principlesaccrual-basis accounting records financial eve

15、nts based on events that change your net worth (the amount owed to you minus the amount you owe others). standard practice is to record and recognize revenues in the period in which they incur and to match them with related expenses in a process known as matching or expense matching. even though cas

16、h is not received or paid in a credit transaction, they are recorded because they are consequential in the future income and cash flow of the company. accrual-basis is gaap compliant.cash-basis accounting is a method of bookkeeping that records financial events based on cash flows and cash position.

17、 revenue is recognized when cash is received and expense is recognized when cash is paid. in cash-basis accounting, revenues and expenses are also called cash receipts and cash payments.the differences between accural basis and cash basiscash basis accounting is when you list down your expenses in y

18、our financial accounts the moment you have actually given out the cash and list down your profit when you have actually received payment and credited it in your bank account. for example, if you began a software development project in november 2010 but got paid for it in march 2011, cash basis accou

19、nting will have you entering this revenue in your 2011 report. this is a simple way of handling financial records and this is also used by small businessmen. the advantage of this method is that it allows the businessman to keep track of how much cash is actually available because expenses and profi

20、ts are recorded only when they have actually exited and entered the bank account.in contrast, accrual accounting is when you list down your expenses before you have given the cash and your profit before you have received the cash. for example, if you sell books wholesale, you list down your revenue on youraccounting books for the year when the transaction was completed even when you have yet to receive payment. in the same way, you list down your expen