调整分录是以权责发生制概念为基础，而不是以每月账单或月末经济业务为基础。
The adjusting entries is to take the accounting on the accrual basis notion as the foundation, not take monthly accountant bill or the end transaction of months as the foundation.
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.
这就导致了另一个重要概念，叫作“权责发生制”。
This leads to another important concept called "accrual accounting." When many people start keeping books, they simply record cash received for services rendered as revenue.
应用推荐