How to use accrual basis method to calculate income and expense?文章是Framework for the Preparation and Presentation of financial statement文章里面没有啊相关答案.

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How to use accrual basis method to calculate income and expense?文章是Framework for the Preparation and Presentation of financial statement文章里面没有啊相关答案.
How to use accrual basis method to calculate income and expense?
文章是Framework for the Preparation and Presentation of financial statement
文章里面没有啊相关答案.

How to use accrual basis method to calculate income and expense?文章是Framework for the Preparation and Presentation of financial statement文章里面没有啊相关答案.
应收应付制又叫权责发生制,其收入和费用的计算要对应.
履行了义务才能确认收入,而不是按收到货款没有;
费用的发生也是按实际是否受益,而不是按支付与否为标准.

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