The accrual method of accounting is also known as accrualaccounting or accrualbasisaccounting.
权责发生制核算法也称应计核算法或应计基础核算法。
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AccrualBasisAccounting A method of reporting income when it is earned and expenses when incurred, even though they may not have been received or actually paid.
Professional judgment, which can not be replaced, is the inherent character of accrualbasisaccounting and wether it can reflect the essence of economic transaction is most important.