权责发生概念，应计概念

[会计]应计观念，权责发生概念

original concept───原始概念

accrual rate───应计利率

accrual rates───应计利率

actual cost───[经]实际成本；实际代价

alien concept───迥异的概念

casual contact───偶然接触

real concern───真正的关心

Measurement accounting income is an accrual basis concept and economists define the core of income as revenue realization and matching principle.───计量会计收益是根据权责发生制概念，经济学家将收益定义为：其核心是收入实现和配比原则。

This leads to another important concept called "accrual accounting." When many people start keeping books, they simply record cash received for services rendered as revenue.───这就导致了另一个重要概念，叫作“权责发生制”。

article, I shall present to you the accrual method of accounting, its rules and procedures which will help you to understand this concept better.───本文我将向你介绍权责发生制及其规则和程序，以帮助你更好地理解这个概念。

Accounting concepts Accrual concept Business entity concept Consistency Cost concept Dual aspect concept───应计概念商业个体概念一致性成本概念双面概念

The first aspect of the accrual concept states that revenue earned does not necessarily correspond to the receipt of cash.

This concept, called the accrual concept or matching principle, forms the basis for the measurement of accounting income.

The accrual concept demands that expenses be kept in step with revenue, so that each month sees only that month's expense applied against the revenue for that month.