Revenue realized and expenses incurred or to be accrued during the current period shall be accounted for as revenue and expenses of the period, even if the amount has been received or paid during the period.

• 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，都应当作为当期的收入和费用；凡是不属于当期的收入和费用，即使款项已在当期收付，也不应当作为当期的收入和费用。