应记项目，应计收支额：已认定并记入相应时期财务报表的收到或发生的支出…
Accruals: Revenues and expenditures recognized as earned or incurred and recorded in the financial statement of the periods to which they relate.
在应计制会计制度下，需要在收益赚得期间记录收益，在费用发生的期间记录支出。
Under the accrual basis it needs to record revenue in the period in which it is earned and to record expenses in the period in which they are incurred.
在应计制会计制度下，需要在收益赚得期间记录收益，在费用发生的期间记录支出。
Under the accrual basis it needs to record revenue in the period in which it is earned and to record expenses in the period in which they are incurred.
应用推荐