权责发生制会计 是什么？
权责发生制会计 A method of accounting in which revenues and expenses are recorded when they are earned or incurred, regardless of when cash is received or paid, aligning financial reporting with underlying economic activity.
Source: CFA Institute, IFRS Foundation, FASB (GAAP), Basel III Framework
How is “权责发生制会计” Used in Practice?
在权责发生制会计下，收入在获得时确认，即使现金稍后收到。
Certification Exam Relevance
Who Needs to Know This Term?
- Financial Analysts
- Bankers
- Traders
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权责发生制会计 是什么？
A method of accounting in which revenues and expenses are recorded when they are earned or incurred, regardless of when cash is received or paid, aligning financial reporting with underlying economic activity.
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