权责发生制是以本会计期间发生的费用和收入是否应计入本期损益为标准,处理有关经济业务的一种制度。按照它的要求,凡本期应得的收益,不论款项是否收到,都应列作本期收益,据以计算本期利润并进行利润分配。因此,我国会计制度明确规定了销售收入成立的三种入帐时间:①钱货两清,收到货款时直接入帐;②采用托收承付结算方式,以货款收到时作为销 The accrual accounting system is a system that deals with economic business based on whether the expenses and income generated during the current accounting period should be included in the profit and loss of the current period. According to its requirements, all proceeds due for the current period, regardless of whether or not the money is received, should be included as current income in order to calculate current profit and distribute profits. Therefore, China’s accounting system clearly stipulates three types of account entry time for sales revenues: 1 money goods and 2 accounts, which are directly accounted for when payment is received; 2 use collection and payment settlement methods, which are used as sales when goods are received.