Payables due mentioned in this article refer to the payables that should be calculated into relative costs and expenditures of the payer according to accrual basis principle.
本条所称到期应支付的款项，是指支付人按照权责发生制原则应当计入相关成本、费用的应付款项。
2
Measurement accounting income is an accrual basis concept and economists define the core of income as revenue realization and matching principle.
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。
3
Article 11 The computation of taxable income of an enterprise shall, in principle, be on an accrual basis.