选择您的会计方法是处理公司书籍的第一步。如果您是小型企业主，则可能更喜欢现金基础的简单性，而不是应计或修改的现金基础会计。但是，在巩固您的决定之前，请了解现金基础会计的利弊。

A little bit about the 3 accounting methods

The two main accounting methods are accrual and cash basis. But, there is also a third method, known as modified cash-basis or hybrid accounting, that uses aspects of both.

这些是什么？它们有什么区别？

现金基础会计是最简单的会计方法。在cash-basis accounting，当您物理付款时，您会记录收入和支出时的收入。您只使用现金帐户，这意味着您不处理应收账款，应付账款或任何长期责任帐户之类的帐户。现金基础使用单一入门簿记。

应计会计另一方面，是一种更复杂的会计方法。在应计会计，即使您没有亲自获得或付款，您也会记录收入和费用。您使用更高级的帐户，例如应收账款和应付款项。您也可以跟踪长期负债。应计用途double-entry bookkeeping。

Modified cash-basis accounting是应计和现金基础会计之间的混合体。它的帐户比现金基础方法更多，因为它使用了应计的帐户。但是，您只有在收到和支付的钱（如Cash-Basis会计）收入和支付时只记录收入和费用。Modified cash-basis accountinguses double-entry bookkeeping.

到sum it up: Cash-basis accounting is a snapshot of your business’s transactions and only focuses on payments that have actually happened. Accrual accounting is an in-depth look at your business’s transactions and also focuses on obligations.

现金基础会计的利弊

如果您正在考虑采用现金基础方法，则应了解其优点和缺点。在下面了解更多信息。

现金基础会计的优势

For smaller businesses, cash-basis accounting has a number of advantages over accrual or modified cash basis.

1.易于使用

Because cash basis is the easiest accounting method, it’s much easier to learn, implement, and maintain for business owners. Not to mention, it might be more cost-efficient, too.

现金基础会计的学习曲线明显低于应计会计。要跟踪的帐户更少，因此要跟踪的信息更少。

You don’t have to plan as much or go into specifics with cash accounting. That means more time for your business and less time engrossed in the nitty-gritty details of accounting.

2. Exists in the present

现金基础会计的另一个优点是，它使您可以轻松查看实际上有多少现金。

现金基础会计仅处理出来并出来的具体资金，这意味着它存在于现在。在现金实际易手之前，您不必将未来的费用和收入考虑到书籍中。

3. Potential tax advantage

在税收方面，一些企业可能会受益于现金会计。因为您只有在金钱实际易手的情况下记录收入和支出，因此您可以控制交易的时机。

By controlling transaction timing, you can speed up expenses and slow down revenue. That way, you can legally increase your expenses and decrease income to lower your tax liability.

现金基础会计的缺点

尽管有好处，但使用现金基础会计还是有一些弊端。在决定现金基础方法之前，请考虑以下内容。

1. Doesn’t show the full picture

One disadvantage of cash-basis accounting is that it gives your business a limited look at your income and expenses.

现金基础并未显示您的企业责任。结果，您可能会认为自己花的钱比实际花费更多。同样，它并不能显示您的客户对业务的责任，这可能会导致您忘记未付的客户债务。

由于现金基础只是您企业财务的快照，因此您可能不会清楚地了解自己的长期财务状况。这可能会影响决策和增长。

2. Restricted use

Not all businesses can use cash-basis accounting. You cannot use cash-basis accounting if you:

• Sell products or services on credit
• 总收入高于IRS要求
• 需要库存来计算收入

如果你offer credit to customers，您必须使用应计会计。为什么？因为提供信用意味着客户不会立即付款。您需要能够在交易发生时记录这些交易，而不仅仅是收到钱时。

The IRS also sets restrictions谁可以使用现金基础会计。下面的g不能用现金基础会计：

• C公司或合作伙伴关系，其平均年度收入的三个税年超过2500万美元

According to the IRS, you generally cannot use cash accounting if you produce, purchase, or sell merchandise and rely on inventory. However, there is an exception. If you are a small business taxpayer, you can choose not to keep an inventory if you have average annual gross receipts of $25 million or less for the three preceding tax years.

3. Potentially difficult to switch over

随着业务的增长，您可能会决定（或需要）更改会计方法。到从现金转换为应计, you need to make some adjustments.

将会计书从现金过渡到应计时，您必须：

1. 添加应计费和预付费用
2. Add accounts receivable
3. Subtract cash payments, cash receipts, and customer prepayments

您还必须使用IRS要求更改会计方法。为此，文件表格3115，会计方法更改的申请。

Want to be able to see reports in all three accounting methods? With Patriot’svwin158 ，您可以以现金基础或修改后的现金基础会计查看报告，然后使用应计方法下载给您的会计师。因此，继续，选择最适合您的方法。立即获得免费试用！

This article has been updated from its original publication date of September 22, 2014.

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