cash method of accounting

基本解釋

In the cash method of accounting, income is not counted unless the company receives cash/check payment for the goods sold.
當(dāng)使用收付實現(xiàn)制時，公司只有在收到現(xiàn)金或支票時才予以確認(rèn)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(xiàn)制核算法、成本核算法、權(quán)責(zé)發(fā)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(xiàn)在這家公司立即支付了空調(diào)貨款，若采用收付實現(xiàn)制的核算方法，這項業(yè)務(wù)在會計上可以認(rèn)為是“已實現(xiàn)的銷售”并記錄于會計賬簿中；

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.
FORBES: American Superconductor Restates Over Unpaid Shipments