The term accrual basismeans that income is recorded when it becomes receivable and ascertained and expenses are recorded when they become payable and ascertained.
The term accrual basismeans that income is recorded when it becomes receivable and ascertained and expenses are recorded when they become payable and ascertained.
所谓权责发生制，系指收益于确定应收时，费用于确定应付时，即行入帐。