Under the cashbasis of accounting most receipts of money are revenues and most expenditures of money are expenses.
按现金收付制规定,企业收到的现金大都作为收入处理,付出的现金大都作为费用处理。
《新英汉大辞典》
2
Cashaccounting method or cashbasis.
收付实现制或现金基础法。
3
Additionally, cash-basisaccounting is not viable for cost accounting in manufacturing operations because expenses cannot always be correctly associated with product costs.