檢視权责发生制原则的原始碼

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'''权责发生制原则'''。权责发生制又称应计基础或应收应付制。它是以收入和费用应不应该计入本期为标准，来确定收入和费用的配合关系，而不考虑收入是否收到或费用是否支付。 
是指以取得收到现金的权利或支付现金的责任权责的发生为标志来确认本期收入和费用及债权和债务。
即收入按现金收入及未来现金收入――债权的发生来确认；费用按现金支出及未来现金支出――债务的发生进行确认。而不是以现金的确认收入与支付来确认收入费用。