This is called "cash accounting" and is the way most of us keep our personal books and records.
这称为“收付实现制”，是我们中绝大多数用于个人记账记录的方法。
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Electronic cash registers can do much more than simply ring up sales. They can keep a wide range of records, including who sold what, when, and to whom.
The 60-year-old grew up in London when much of it was stubbornly ungentrified, and young working-class men were only beginning to have enough spare cash to buy records and out-dress their betters.