应计制和现金制是进行会计确认的两种不同方法。应计制,又称权责发生制,其要点是以收入或费用是否发生为标准,来确定本期收入或费用的一种方法,即凡属本期内发生的收入或费用,不论是否实际收到或付出现金,都应作为本期的收入或费用;反之则不 Accruals and cash are two different ways of accounting verification. Accruals, also known as accrual accruals, the main point is based on whether income or expenses as a standard, to determine the current income or expenses of a method that any of the current period occurred in the income or expenses, whether or not actual Received or paid cash, should be used as current income or expenses; otherwise not