权责发生制凡是本期已经实现的收益和已发生的费用，不论款项是否收付，都应作为本期的收益和费用入帐。凡是不属于本期的收益和费用，即使款项已在本期收付，都不应作为本期的收益与费用处理。简而言之，就是收益不论是否收到，费用不论已否支付．都要在发生的当期入帐。... Accrual basis All of the proceeds and expenses incurred during the current period, regardless of whether the payment is received or not, should be recorded as income and expenses for the current period. Those who do not belong to the current income and expenses, even if the money has been received and paid in the current period, should not be used as current income and expenses. In short, whether the proceeds are received or not, the costs are paid or not. Should be accounted for in the period of occurrence. ...