With cash control, there is no use of the accrual method of accounting. 凭借现金控制,不使用累计的记账方法。
Accrual basis: as opposed to cash accounting, a method of accounting whereby transactions are recorded as they occur and not when cash is exchanged; 应收应付制&同收付实现制相反,这是一种有交易就记录,而非有现金交易才记录的会计制;