责权发生制会计 一种损益报告方法，就是以收款权利以及付款责任发生为标准进行记录，即使款项并没有实际收取或支付。

Accrual Basis Accounting A method of reporting income when it is earned and expenses when incurred, even though they may not have been received or actually paid.

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在客户不同意律师代收款的情况下，律师也应释明也给与选择权，以避免境外客户赢了官司且款在法院账上的情况下却拿不到款的尴尬。

At least the lawyer shall explain this and offer a option for the clients to avoid the dilemma that the case is win and the compensation is in Court's bank account but the winner can't get the money.

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