我们要为经济管理提供有用的财务信息,必须正确理解会计上一些专门名词的基本概念.本文试就如何正确理解“现金制”和“应计制”这两个名词概念,谈一点看法. 大家都知道,我们国家现在所广泛推行的新式会计,原是从西方国家引进来的,很多会计名词已在西方国家中使用了不止一个世纪.如“现金制”的外文名称原为“Cash Basis”、有人译为“现收现付制”、“现金收付制”或“收付实现制”;“应计制”的外文名称原为 In order to provide useful financial information for economic management, we must correctly understand the basic concepts of some special nomenclature in accounting.This paper tries to talk about how to correctly understand the concepts of “cash system” and “accrual basis.” As we all know, the new accounting now widely practiced in our country was originally imported from western countries and many accounting terms have been used in western countries for more than a century. For example, the foreign name of “cash system” was originally “Cash Basis” , Someone translated as “pay-as-you-go system”, “cash basis” or “payment system”; “accrual basis” was