现金制会计新说这是一个古老而又陌生的话题,近百年来,大多数会计文献只告诉我们,存在着现金制和应计制两种会计基础,然后就将重点放在应计制上,对于现金制,除一些尚待完善的研究文献外,我们其实并不了解,只能看到其远去的模糊背影。 New Accounting for Cash This is an old and unfamiliar topic. For the last hundred years, most accounting documents only tell us that there are two types of accounting basis, cash and accruals, and then focus on accruals , For the cash system, except for some outstanding research literature, we actually do not understand it, we can only see the fuzzy back of it.