There are many methods of accounting, such as cash method of accounting, cost method of accounting, accrual method of accounting.

会计核算的方法有多种，如收付实现制核算法、成本核算法、权责发生制核算法。

youdao

But, restricting the mechanism that they run should be identical, namely the comparison of cost and accrual.

但是，制约它们运作的机制应该是相同，也就是成本与收益的比较。

youdao

The second ASpect of the meASurement process is often referred to AS matching cost and revenue and its fundamental to the accrual bASis of accounting.

该计量过程的第二个方面也常称为成本与收入配比，而且它是权责发生制会计的基础。

youdao