accrual

There are many methods of accounting, such as cash method of accounting, cost method of accounting, accrual method of accounting.

会计核算的方法有多种，如收付实现制核算法、成本核算法、权责发生制核算法。

The accrual method assumes that when a company makes a sale, the revenue will be received in the coming future, and it includes the sale in the accounts of the company.

权责发生制基于这样的假定，当公司销售一批商品时，它会在将来某个时间收到这笔款项，公司账簿中应包含这项销售。