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A basis of accounting is the time various financial transactions are recorded. The cash basis (EU VAT vocabulary cash accounting) and the accrual basis are the two primary methods of tracking income and expenses in accounting.

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rdfs:label	Basis of accounting (en) 会计方法 (zh)
rdfs:comment	会计方法是指从事会计工作所使用的各种技术方法，是用来核算和监督的手段。会计方法可以包括财务会计的方法和管理会计的方法。财务会计的方法包括的方法，的方法和的方法。的方法的外延为；的方法内涵为，也可以外延为审计学。管理会计的方法主要包括会计预测、决策和控制的方法。 (zh) A basis of accounting is the time various financial transactions are recorded. The cash basis (EU VAT vocabulary cash accounting) and the accrual basis are the two primary methods of tracking income and expenses in accounting. (en)
dcterms:subject	Economics comparisons Accounting systems Corporate taxation in Canada Corporate taxation in the United States Personal taxes Accounting terminology
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Link from a Wikipage to another Wikipage	All-events test Deferral Matching principle Economics comparisons Adjusting entries Accounting systems Corporate taxation in Canada Generally accepted accounting principles Revenue recognition Corporate taxation in the United States Personal taxes Accrual Accounting terminology Artnell Company v. Commissioner Claim of right doctrine Cash method of accounting Tax accounting Accrual basis
Link from a Wikipage to an external page	http://www.clarksimsonmiller.com/hoa-accounting-financial-statements-overview/
sameAs	Basis of accounting Basis of accounting Basis of accounting Basis of accounting Basis of accounting Basis of accounting Basis of accounting
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has abstract	A basis of accounting is the time various financial transactions are recorded. The cash basis (EU VAT vocabulary cash accounting) and the accrual basis are the two primary methods of tracking income and expenses in accounting. Both can be used in a range of situations, from the accounts of a whole country or a large corporation to those of a small business or an individual. In many cases, regulatory bodies require individuals, businesses or corporations to use one method or the other. When this is not the case, the choice of which to use is an important decision, as both methods have advantages and disadvantages. (en) 会计方法是指从事会计工作所使用的各种技术方法，是用来核算和监督的手段。会计方法可以包括财务会计的方法和管理会计的方法。财务会计的方法包括的方法，的方法和的方法。的方法的外延为；的方法内涵为，也可以外延为审计学。管理会计的方法主要包括会计预测、决策和控制的方法。 (zh)
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is Link from a Wikipage to another Wikipage of	Fund accounting Accounting standard Accrual Accrued interest Financial statement National debt of the United States Cash method of accounting Working capital Comparison of cash method and accrual method of accounting Accounting method Flamingo Resort, Inc. v. United States Cash-basis verses accrual-basis accounting Cash-basis versus accrual-basis accounting Cash Method v. Accrual Method Cash basis accounting Income Account Income account Accounting methods Accrual method Accrual method of accounting Comparison of Cash Method and Accrual Method of accounting Comparison of cash and accrual methods of accounting Comparison of the Cash Method and Accrual Method of accounting
is Wikipage redirect of	Comparison of cash method and accrual method of accounting Accounting method Cash-basis verses accrual-basis accounting Cash-basis versus accrual-basis accounting

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