一个是权责发生制,一个是收付实现制~是记账的两个基础~后者已经不用了,权责发生制是国际通用的,是会计的几个基本原则之一~accrual bas** accounting under the accrual bas** accounting, revenues and expenses are recognized as follows:revenue recognition: revenue ** recognized when both of the following conditions are met: a. revenue ** earned. b. revenue ** realized or realizable.revenue ** earned when products are delivered or services are provided.realized means cash ** received.realizable means it ** reasonable to expect that cash will be received in the future.expense recognition: expense ** recognized in the period in which related revenue ** recognized (matching principle).cash bas** accounting under the cash bas** accounting, revenues and expenses are recognized as follows:revenue recognition: revenue ** recognized when cash ** received.expense recognition: expense ** recognized when cash ** paid.区别:four types of timing differences a. accrued revenue: revenue ** recognized before cash ** received. b. accrued expense: expense ** recognized before cash ** paid. c. deferred revenue: revenue ** recognized after cash ** received. d. deferred expense: expense ** recognized after cash ** paid.他们两个区别,简单说就是权责发生制是以权利和义务的确认为准,而收付实现制是以收到钱和付钱的时间为准~ 20210311
展开全部【accrual bas**】 词义:权责发生制 【权债发生制】是一种用于处理经济业务的制度。它以以本会计期间发生的费用和收入是否应计入本期损益为标准。explain in accrual bas** ** a system. it ** based on whether the expenses and income incurred during the accounting per...