负债是用一种叫做权责发生制会计的方法来计划或评估的合法债务。

Liabilities are legal debts or obligations that are planned or estimated using a method of accounting called accrual accounting.

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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。

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.

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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。

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

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