The point of accrual accounting is to perfectly match therevenues and expenses to the time period in which they actually happen, not when the payments are made or received.
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。
3
It's one ofthe only areas of growth for the company, with revenues up 22% in 2010 over the same period in 2009.