But a business is not supposed to keep books this way. It is supposed to use the concept of accrual accounting.
但一家企业并不能以这种方法记账，而是应该使用权责发生制。
This leads to another important concept called "accrual accounting." When many people start keeping books, they simply record cash received for services rendered as revenue.
这就导致了另一个重要概念，叫作“权责发生制”。
In this article, I shall present to you the accrual method of accounting, its rules and procedures which will help you to understand this concept better.
本文我将向你介绍权责发生制及其规则和程序，以帮助你更好地理解这个概念。
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