Under the accrual principle, revenues are recognized in the pe-riod in which they are earned when goods are sold or services are rendered, rather than when cash is received; expenses are recognized when they are incurred.

• 在权责发生制下，收入是按照它在实际发生的期间，而不是实际收取现款的期间登记入账；费用是在它实际发生的期间，而不是实际支付现款的期间登记人账。