Facts About Accrual Accounting method.

权责发生制核算法的一些事实。

Accrual accounting method or accrual basis.

权责发生制或应计基础法。

Understand how accrual accounting differs from a cash basis.

理解应计制会计与现金制会计的区别。

The accrual method of accounting is also known as accrual accounting or accrual basis accounting.

权责发生制核算法也称应计核算法或应计基础核算法。

For the reason of accrual accounting and principal-agent relationship, earnings management is inevitable.

由于应计会计制和委托代理关系等因素的存在，盈余管理是不可能完全杜绝的。