This concept applies to firms that employ an accrual basis accounting system. 這一概念適用於採用權責發生制會計系統的企業。
A joint venture shall adopt the internationally accepted accrual system and debit and credit bookkeeping method to keep accounts. 合營企業會計採用國際通用的權責發生制和借貸記賬法記賬。
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. 應計的概念要求費用應與收益同步，因此每個月只能看到用當月的費用所賺得的當月的收益。
