accrual concept

• 权责发生概念

accrual concept的用法和样例：

例句

1. This concept applies to firms that employ an accrual basis accounting system.
   这一概念适用于采用权责发生制会计系统的企业。
2. A joint venture shall adopt the internationally accepted accrual system and debit and credit bookkeeping method to keep accounts.
   合营企业会计采用国际通用的权责发生制和借贷记账法记账。
3. 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.
   应计的概念要求费用应与收益同步，因此每个月只能看到用当月的费用所赚得的当月的收益。