1. Behavior: abs is a financing behavior, and cash payment is a direct payment behavior.

2. Idle funds: abs payment is a special financing tool. By purchasing assets from the transferor, the debtor is provided with funds to obtain more funds, improve the issuer's solvency and pay the issuer's debts. No idle funds. Cash payment is to adjust the currency circulation in a planned way, save cash and make full and effective use of idle funds within the scope of cash use by enterprises.