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・ Cash is king
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Cash method of accounting
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Cash method of accounting : ウィキペディア英語版
Cash method of accounting

The cash method of accounting, also known as cash-basis accounting, cash receipts and disbursements method of accounting or cash accounting (the EU VAT directive vocabulary Article 226) records revenue when cash is received, and expenses when they are paid in cash. As a basis of accounting, this is in contrast to the alternative accrual method which records income items when they are ''earned'' and records deductions when expenses are ''incurred'' regardless of the flow of cash.〔Treas. Reg., 26 C.F.R. § 1.446-1(c)(1)(ii)〕
==Cash method of accounting in the United States (GAAP)==


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