大师作文网帮忙翻译一下In firms that employ an accrual basis accounting syste
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帮忙翻译一下
In firms that employ an accrual basis accounting system revenue is recognized when earned rather than when cash is collected and expenses are recognized when goods and services are used rather than when they are paid for. The expenses incurred are matched with the ralative revenue earned in order to determine a meaningful net income figure for each accounting period. Yet, certain business, principally service enterprises, often use a cash basis mode of accounting. In contrast to accrual basis accounting, the cash basis system does recognize revenues when money is received and expenses when money is paid. Cash basis accounting is used primarily because it can provide certain income tax benefits and because it is simple. However, cash basis financial statements may distort the portrayal of financial position and operating results of a business because the revenue and expenses for determining net income do not depend on the time period when cash is actually received or expended. Consequently, most business firms use the accrual basis of accounting.
In firms that employ an accrual basis accounting system revenue is recognized when earned rather than when cash is collected and expenses are recognized when goods and services are used rather than when they are paid for. The expenses incurred are matched with the ralative revenue earned in order to determine a meaningful net income figure for each accounting period. Yet, certain business, principally service enterprises, often use a cash basis mode of accounting. In contrast to accrual basis accounting, the cash basis system does recognize revenues when money is received and expenses when money is paid. Cash basis accounting is used primarily because it can provide certain income tax benefits and because it is simple. However, cash basis financial statements may distort the portrayal of financial position and operating results of a business because the revenue and expenses for determining net income do not depend on the time period when cash is actually received or expended. Consequently, most business firms use the accrual basis of accounting.
在企业雇用以权责发生制会计制度赚取时确认收入,而不是现金时收集和支出确认时,使用商品和服务时相比,他们付出相当.发生与收入相符的ralative赚取的费用,以便确定一个有意义的每一会计期间的净所得数字.然而,某些行...
英译汉：1、 Balance sheet2、 Accrual basis of accounting
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