cash method of accounting

基本解释

In the cash method of accounting, income is not counted unless the company receives cash/check payment for the goods sold.
当使用收付实现制时，公司只有在收到现金或支票时才予以确认已售商品的收入。
There are many methods of accounting, such as cash method of accounting, cost method of accounting, accrual method of accounting.
会计核算的方法有多种，如收付实现制核算法、成本核算法、权责发生制核算法。
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.
现在这家公司立即支付了空调货款，若采用收付实现制的核算方法，这项业务在会计上可以认为是“已实现的销售”并记录于会计账簿中；

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.
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