本条所称到期应支付的款项，是指支付人按照权责发生制原则应当计入相关成本、费用的应付款项。
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.
公认会计原则要求企业采用权责发生制。
The generally accepted accounting principles (GAAP) require that a business use the accrual basis.
计量会计收益是根据权责发生制概念，经济学家将收益定义为：其核心是收入实现和配比原则。
Measurement accounting income is an accrual basis concept and economists define the core of income as revenue realization and matching principle.
计量会计收益是根据权责发生制概念，经济学家将收益定义为：其核心是收入实现和配比原则。
Measurement accounting income is an accrual basis concept and economists define the core of income as revenue realization and matching principle.
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