权责发生制“的关键是将收入与费用在每个发生期间内准确的配比，而不管是否支付或收到现金。
The point of accrual accounting is to perfectly match the revenues and expenses to the time period in which they actually happen, not when the payments are made or received.
另一方面，它没有将坏帐费用与销售期间的收入相配比。
Another aspect, it do not compete with to selling the period income matching each other in a bad debt expense.
配比原则要求收入与费用相配比。
The marching principle requires that revenues and expenses should be matched each other.
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