權責發生制
accrual basis
一種會計記帳方式，收入與費用皆在發生時即紀錄下來，即使是在款項尚未收到或付出時。
The effects of transactions and other events are recognised when they occur (and not as cash or its equivalent is received or paid) and they are recorded in the accounting records and reported in the financial statements of the periods to which they relate