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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. 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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