✔ 最佳答案
Accrual-basis accounting records financial events based on events that change
your net worth (i.e. the amount owed to you minus the amount you owe others).
Standard practice is to record and recognize revenues in the period in which
they incur and to match them with related expenses in a PROCESS known as
matching or expense matching. Even cash is not yet received or paid in a
credit transaction, they are recorded because they affect the amount of the
future income and cash flow of the company.
Accrual-basis accounting is in compliance with GAAP (Generally Accepted
Accounting Principle).