权责发生制原则是指收入费用的确认应当以收入和费用的实际发生作为确认计量的标准，凡是当期已经实现的收入和已经发生或应当负担的费用，不论款项是否收付，都应作为当期的收入和费用处理；凡是不属于当期的收入和费用，即使款项已经在当期收付，都不应作为当期的收入和费用 The principle of accrual accrual means that the confirmation of income and expenses should take the actual occurrence of income and expenses as the standard of confirming measurement. All the income that has been realized in the current period and the expenses that have occurred or should be borne shall be recognized as current period Of the income and expenses; any non-current income and expenses, even if the money has been received in the current period, should not be used as current income and expenses