accrual basis principle的用法和样例：
- Payables due mentioned in this article refer to the payables that should be calculated into relative costs and expenditures of the payer according to accrual basis principle.
- The computation of taxable income of an enterprise shall, in principle, be on an accrual basis.
- The accrual basis shall be adopted for accounting treatments.
- Cash flow basis is more rational than accrual basis in measurement.