When many people start keeping books, they simply record cashreceived for services rendered as revenue.
当很多人开始记账时，他们简单地将提供服务所收取的现金作为收入。
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This leads to another important concept called "accrual accounting." When many people start keeping books, they simply record cashreceived for services rendered as revenue.
这就导致了另一个重要概念，叫作“权责发生制”。
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Article 9 When a debt is liquidated by cash, the creditor shall include the difference between the book balance of the debt to be restructured and the cashreceived in the current profits and losses.