By WILL KENTON

Reviewed by EBONY HOWARD

编写人：WILL KENTON

审核人：EBONY HOWARD

What Does Cash Basis Mean?

什么是收付实现制？

Cash basis refers to a major accounting method that recognizes revenues and expenses at the time cash is received or paid out. This contrasts accrual accounting, which recognizes income at the time the revenue is earned and records expenses when liabilities are incurred regardless of when cash is received or paid.

收付实现制是一种在收到或支付现金时确认收入和费用的主要会计核算方法。这种方法与权责发生制不同，后者是，无论何时收到或支付现金，在赚取收入时确认收益，在发生债务时记录费用。

Cash Basis Explained

了解收付实现制

When transactions are recorded on a cash basis, they affect a company's books upon exchange of consideration; therefore, cash basis accounting is less accurate than accrual accounting in the short term. The Tax Reform Act of 1986 prohibits the cash basis accounting method from being used for C corporations, tax shelters, certain types of trusts, and partnerships that have C Corporation partners. 

按收付实现制记录交易，一旦交换对价，公司账簿就会受到影响，因此，就短期而言，收付实现制的准确度不如权责发生制。美国1986年《税制改革法案》禁止C公司、避税项目、某类信托及存在C公司合伙人的合伙企业使用收付实现制。

Example of Cash Basis Accounting

收付实现制示例

A construction company secures a major contract but will only receive compensation upon completion of the project. Using cash-basis accounting, the company is only able to recognize the revenue upon project completion, which is when cash is received. However, during the project, it records the project's expenses as they are being paid. If the project's time span is greater than one year, the company's income statements will appear misleading as they show the company incurring large losses one year followed by great gains the next.

一家建筑公司成功达成一项重要合同，但是，项目完工后才能拿到酬劳。公司如采用收付实现制记账，收入仅在项目完工后（即收到现金时）才能确认。但是，在项目进行期间，公司会在支付费用时记录项目费用。一旦工期超过一年，公司的利润表会显示，某一年出现巨额亏损，紧接着下一年又出现巨额收益，容易产生误解。

Benefits of Cash Basis Accounting

收付实现制的优点

Cash basis accounting is advantageous because it is simpler and less expensive than accrual accounting. For some small business owners and independent contractors who carry no inventory, it is a suitable accounting practice. Many small businesses avoid employing accountants and using complex accounting systems when using this method because of its ease of use. It also gives an accurate picture of how much cash is on hand.

相较于权责发生制，收付实现制操作简单，成本较低，适合没有存货的小企业主和独立承包商使用。正是因为收付实现制简单易用，许多采用这种方法进行会计核算的小型企业无需雇佣会计和使用复杂的会计系统，即可操作。此外，收付实现制还能够准确反映现有现金的数额。

Disadvantages of Cash Basis Accounting

收付实现制的缺点

The cash-basis method is not without disadvantages. It can paint an inaccurate picture of a business's health and growth. For example, a business can experience a decline in sales one month but if a large number of clients pay their invoices with the same period, cash-basis accounting can be misleading by showing an influx of cash. For business owners, comparative analysis (to project future earnings and identify trends) can be difficult with cash-basis accounting because of scenarios like this. 

收付实现制的缺点在于，无法准确反映企业的运营和发展状况。比如，一家企业某个月的销售额减少，但是大量客户集中在同一时期支付发票金额，这时采用收付实现制进行会计核算会发现，企业有大量现金流入，这与实际情况不符，具有误导性。对于企业主来说，鉴于前述情况，采用收付实现制难以进行比较分析（预测未来收益，确定趋势）。

In contrast, with the accrual method, payments are recorded when earned, giving the business a better sense of the company's actual sales and profits. Additionally, cash-basis accounting can make obtaining financing more difficult due to its high probability of inaccuracies.

相比之下，权责发生制是在赚取收入时记录付款，便于企业准确了解实际销售额和利润。此外，收付实现制具有较高的不准确性，难以获得融资。

Choosing Between Cash-Basis and Accrual-Method Accounting

选择收付实现制或权责发生制

The Internal Revenue Service (IRS) allows most small businesses to choose between the cash and accrual method of accounting, but the IRS requires businesses with over $25 million in average annual gross receipts from sales for the 3 preceding tax years to use the accrual method. Businesses must use the same method for tax reporting as they do for their own accounting records.

美国国税局允许大多数小型企业自主选择采用收付实现制或权责发生制，但是规定前3个纳税年度年均销售总额超过2500万美元的企业采用权责发生制。企业必须选用同一方法进行报税和会计核算。

Some businesses may find a modified cash-based accounting system works best. In this system, accrual accounting is used for long-term assets, and a cash basis is used for short-term assets.

有些企业可能发现修正收付实现制最有效，即长期资产采用权责发生制，短期资产采用收付实现制。