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权责发生制的意义

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2022-01-02 11:43
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正确答案

权责发生制是指凡属本期已经实现的收入,不论款项是否收到都应作为本期的收入处理;凡属本期应负担的费用,不论其款项是否付出,都应作为本期的费用处理。权责发生制的使用可以正确的反映各个会计期间所实现的收入和为实现这些收入所应负担的费用。


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