Revenue realized and expenses incurred or to be accrued during the current period shall be accounted for as revenue and expenses of the period, even if the amount has been received or paid during the period.
英
美
- 凡是當期已經(jīng)實(shí)現的收入和已經(jīng)發(fā)生或應當負擔的費用，不論款項是否收付，都應當作為當期的收入和費用；凡是不屬于當期的收入和費用，即使款項已在當期收付，也不應當作為當期的收入和費用。
