When it comes to running a business, you take on the role of decision-maker. And, one of your biggest decisions is if you should use cash or accrual accounting. What’s the difference? How in the world does accrual or cash accounting impact your books? We’re gonna break it all down for you.
现金或应计费方式
Cash or accrual accounting? That is the question (that many new business owners need to ask themselves). Which one is right for your company? Are you required to use a certain method? What are the advantages and disadvantages of each?
深入了解它们在下面的区别。然后，找出问自己时要考虑的事情，Should I use accrual or cash accounting?
Cash and accrual accounting definitions
When it comes to cash-basis and accrual accounting, how you record transactions in your books can vary. Let’s take a look.
Cash-basis accounting is the easiest accounting method. With cash accounting, record income when you physically receive it and expenses when you physically pay it. And, you use单一簿记where you record one entry for every transaction.
应计比现金基础更复杂。如果您使用应计方法，即使您没有亲自获得或付款，就必须在交易时记录收入和费用。而且，您使用双输入会计您在两个或多个帐户中同样记录交易的地方debits and credits.
Cash basis vs. accrual accounts
Remember when we said cash-basis accounting is simpler than accrual accounting? That statement has a lot to do with the types of accounts you use with cash basis.
Cash-Basis会计仅通过使用现金帐户来履行其名称。它不使用长期责任帐户，库存，应付账款或应收帐款。
另一方面，您可以使用更高级的帐户，其中包括应计费，应付账款和库存等应计账目。
应计或现金会计：利弊
Both accrual and cash-basis accounting come with their own advantages and disadvantages. Let’s take a look at the perks and downsides of each, shall we?
| 现金基础会计 | 应计会计 | |
|---|---|---|
| 优点 | -Easy to use -Fewer accounts -Ideal for small businesses -Simple to maintain - 跟踪的无信息 - 不需要会计知识 |
- 让您准确地快照现金流 -Shows you clear picture of income and expenses -Better long-term financial view - 税收减免的纳税申报表的选项 - 不错的选择，如果您的业务随着时间的推移而增长 |
| Cons | - 不所有企业都可以使用它 -Doesn’t show you the full picture of income and expenses - 如果您的公司增长，不能使用此方法 -Can be difficult to switch to another method from cash basis |
-更复杂 -Additional accounts ——会计知识的需要ed -Time-consuming for beginners -Doesn’t show clear image of cash on hand |
现金和应计会计的法律要求
有些企业无法使用现金基础会计。而且，有些企业无法随着公司的发展而使用现金基础。
The IRS restricts which businesses can use cash basis to record transactions. If your company meets any of the following conditions, youcannotuse cash-basis accounting:
- 您是一家公司（不是S Corp）gross receipts在先前的三个税年超过2500万美元
- 您是与公司（不是S Corp）的合作伙伴，作为合作伙伴，该合伙人的平均年收入超过2500万美元
- 您作为税收避难所运营
如果您按信用或需要出售商品或服务，也不能使用现金基础业务清单to account for income.
通常，如果您的业务符合上述任何条件，则必须使用应计核算而不是现金基础。使用现金基础会计并符合以上内容？您可以使用IRS Form 3115, Application for Change in Accounting Method.
Should I use cash or accrual accounting? 4 Questions to consider
Now that you know the difference between cash and accrual accounting, you can determine which method your business can use. Ask yourself these four questions before making a decision.
1.国税局要求使用应计核算吗？
First and foremost, ask yourself which accounting method you can use. Are you able to use cash basis? Or, are you required to use accrual based on IRS requirements?
如果您不确定您的业务是否符合使用应计会计的条件，请进行研究。找出您的业务是否需要使用一种或另一种方法，如果您以下方式：
- Are a corporation or partnership
- 作为税收避难所
- Have gross receipts exceeding $25 million for the three preceding tax years
- 以信用销售商品或服务
- Need inventory to account for income
如果您在需要使用哪种会计方法的栅栏上，请考虑咨询会计专业人士。
2. How much accounting experience do I have?
如果您不需要使用某种会计方法，则可以继续使用任何一个选项（woohoo！）。但是，在您研究一种或另一种方法之前，您应该考虑该方法具有哪种学习曲线。
Because cash basis uses fewer accounts and is simpler, it can be easier to pick up on for business owners. Not to mention, it is less time-consuming than using the accrual method.
如果您愿意学习如何使用更复杂的帐户或已经拥有一些会计知识，那么应计会计可能更适合您。
因此，在决定方法之前，请问自己：
- How much accounting knowledge and experience do I have?
- 我有时间学习一种更复杂的会计方法吗？
- 该方法具有什么样的学习曲线？
您要做的最后一件事是直接深入研究对您的业务太复杂的方法，并且您没有时间学习。事先权衡您的选择，以避免对书籍进行压力并制作accounting errors.
3. Will my business grow in the next few years?
Do you anticipate business growth in the next few years? If so, you may want to lean toward the accrual accounting route.
Businesses can outgrow accounting methods just like they can outgrow buildings when they hire additional employees. At some point, your business may become too large for the cash-basis method. And if that happens, you need tochange from cash to accrual.
因此，在选择现金会计方法之前，请先确定您的业务在未来几年内的增长。如果您认为自己会超越现金方法，请考虑使用应计方法来节省您的时间。
4. How complex is my business?
Last but not least, consider the complexity of your business before making a decision on your accounting method.
Look at things like the size of your business, how many employees you have, your industry, and your number of accounts. If your business is complex and growing at a rapid pace, you may want to steer clear of using cash-basis accounting and go with accrual instead. That way, you can see the big picture of your business’s books and finances.
This is not intended as legal advice; for more information, please点击这里。