现金会计和应计会计之间的差额

现金会计与应计会计

企业使用具有合理会计知识的会计师来准备公司的财务报表。这些财务报表可以通过使用两种方法中的任何一种来制备；现金会计或应计会计。根据使用这些会计方法的企业类型，准备工作水平以及记录交易的时机，现金会计和应计会计彼此区分。以下文章将帮助读者清楚地了解与前面提到的因素有关的两种会计形式之间的差异。

现金会计

现金会计是一种直接的会计方法，只有在交易完成后交换现金时，将交易记录在公司的会计账簿中。例如，从这个意义上说，如果唯一的交易者以信用额向客户出售一双鞋，那么直到卖方收到现金，就不会记录出售。如果唯一的交易者同意为他所欠的金额付款，则直到债权人收到资金之前，这将不会记录。这种形式的会计是由不需要专业会计师准备声明的较小企业常用的。

应计会计

Accrual accounting is used mostly by medium to large organisations and under this method transactions are recorded as and when they occur, regardless of whether the funds are exchanged to complete the transaction. This method of accounting is considered to be the standard for maintaining accounts for many companies, and offer a better insight into a firm’s financial situation at the time. The accrual accounting method is also more complicated and requires the services of a professional accountant, which can usually be quite costly for a company. For example, if a customer purchases a watch by using a credit card, company will not wait for the funds to be received to record the sale in their accounting records, as accounts receivable. The same applies to a payment that is promised; it is recorded as accounts payable.

What is the difference between Cash and Accrual Accounting?

Maintaining a proper record of accounting information is essential to any firm and this can be done by using either accrual accounting or cash accounting. However, these two methods are very different from each other, because accrual accounting will record the transactions as and when they occur, and cash accounting will record them only once the cash has been exchanged. Accrual accounting allows the revenues to be coupled with the expenses for the period, and this increases the accuracy of the accounting records.

然而,现金会计transa的记录ction is made in the accounting books only when the cash has been exchanged between the two parties. For example, if a company makes many sales on credit amounting to $1000, this will not be recorded in the accounting statements under the cash accounting system, as cash is not received. Assuming, at the same period, if the firm pays its creditors, an amount of $600, under cash accounting this would have been recorded as a payment of $600. The overall accounts will show a loss of $600, because even though the $600 is entered the $1000 is not recorded as accounts receivable. On the other hand, under accruals method, $1000 would be entered as receivables and $600 would be recorded as a payment, so the company would have made a profit of $400. In this sense, cash accounting may give a distorted picture of the revenues and expenses for the period.

现金会计是简单而便宜的，而应计费很复杂，需要专业会计师的昂贵服务。

简而言之： 现金与应计会计 •现金会计仅在交换现金期间记录交易，而应计算会计将在交易后​​记录交易，无论是付款还是收到资金。 •应计会计通过允许该期间的收入与该期间的费用相匹配，从而帮助公司获得更准确的交易记录。 •现金会计比应计会计要简单得多，而且价格便宜，但可能会导致公司财务状况的扭曲。 •建议使用应计会计系统，因为它符合应计会计概念，而应计会计是当时对公司财务状况的准确描绘。