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.

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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.

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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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