By ADAM HAYES

Reviewed by MICHAEL J BOYLE

Fact checked by KATRINA MUNICHIELLO

编写人：ADAM HAYES

审核人：MICHAEL J BOYLE

事实核查人：KATRINA MUNICHIELLO

What Is Accrual Accounting?

什么是权责发生制？

Accrual accounting is a financial accounting method that allows a company to record revenue before receiving payment for goods or services sold and record expenses as they are incurred.

权责发生制是一种会计核算方法，即公司在实际收到所售货物或服务相关款项之前记录收入，在费用发生当期记录费用。

In other words, the revenue earned and expenses incurred are entered into the company's journal regardless of when money exchanges hands. Accrual accounting is usually compared to cash basis of accounting, which records revenue when the goods and services are actually paid for.

换句话说，无论是否收付相关款项，销售收入和相关费用均记入公司的日记账。权责发生制经常与收付实现制进行比较，后者在货物和服务相关款项实际支付时记录收入。

Learn more about accrual accounting and how it differs from the other popular accounting method, cash accounting.

下面一起了解权责发生制及其与其他常用会计核算方法（收付实现制）之间的不同之处。

KEY TAKEAWAYS

关键要点

·Accrual accounting is an accounting method where revenue or expenses are recorded when a transaction occurs vs. when payment is received or made.

权责发生制是一种在交易发生时（而非收付款项时）记录收入或费用的会计核算方法。

·The method follows the matching principle, which says that revenues and expenses should be recognized in the same period.

这种方法遵循的是配比原则，即在同一期间确认收入和费用。

·Accrual accounting uses the double-entry accounting method.

权责发生制采用的是复式记账法。

·Accrual accounting is required for companies with average revenues of $25 million or more over three years.

公司三年内平均收入达2500万美元或以上的，需采用权责发生制。

·Cash accounting is the other accounting method, which recognizes transactions only when payment is exchanged.

收付实现制是另一种核算方法，即仅在收付相关款项的情况下确认交易。

How Accrual Accounting Works

了解权责发生制

The general concept of accrual accounting is that accounting journal entries are made when a good or service is provided rather than when payment is made or received. Entries are also made for debts and payments due.

概括来说，权责发生制是指提供货物或服务（而非收付相关款项）时登记相关会计分录。此外，还会在分录中记录债务和应付款项。

This method allows the current and future cash inflows or outflows to be combined to give a more accurate picture of a company's current and long-term finances.

这种方法将当前和未来的现金流入或现金流出有机结合，能够准确反映公司当前和长期的财务状况。

Accrual accounting follows the matching principle, which states that revenues and expenses should be recorded in the same period.

权责发生制遵循的是配比原则，即在同一期间确认收入和费用。

Accrual accounting is encouraged by International Financial Reporting Standards (IFRS) and Generally Accepted Accounting Principles (GAAP). As a result, it has become the standard accounting practice for most companies except for very small businesses and individuals.

国际财务报告准则（IFRS）和美国公认会计准则（GAAP）均鼓励采用权责发生制。因此，对于大多数公司（小型企业和个人除外），权责发生制已成为标准会计惯例。

Qualifying for Accrual Accounting

权责发生制的适用情况

Larger companies are required to use the accrual method of accounting if their average gross receipt of revenues is more than $25 million over the previous three years. If a company does not meet the average revenue requirement, it can choose to use cash basis or accrual as its accounting method.

大型公司过去三年内总收入平均超过2500万美元的，需采用权责发生制。如果未满足平均收入要求，可选择收付实现制或权责发生制。

Accrual accounting is always required for companies that carry inventory or make sales on credit, regardless of the company size or revenue.

不管公司规模或收入水平如何，持有库存或进行赊销的公司需始终采用权责发生制。

Benefits of Accrual Accounting

权责发生制的优点

The accrual method does provide a more accurate picture of the company's current condition, but its relative complexity makes it more expensive to implement.

权责发生制确实能够准确反映公司现状，但是，由于过程比较复杂，实施成本相对较高。

This method arose from the increasing complexity of business transactions and a desire for more accurate financial information. Selling on credit and projects that provide revenue streams over a long period affect a company's financial condition at the time of a transaction. Therefore, it makes sense that such events should also be reflected in the financial statements during the same reporting period that these transactions occur.

随着商业交易日益复杂，对财务信息的准确性要求较高，权责发生制应运而生。赊销以及长期产生收入的项目会影响公司在交易时的财务状况。因此，在交易发生期间的同一报告期内的财务报表反映上述事件，也是合情合理的。

Under accrual accounting, firms have immediate feedback on their expected cash inflows and outflows, making it easier for businesses to manage their current resources and plan for the future.

采用权责发生制，企业可以立即获得预期现金流入和现金流出的反馈，有助于管理现有资源，为未来制定计划。

Important: Accrual accounting provides a more accurate picture of a company’s financial position. However, many small businesses use cash accounting because it is less confusing.

重要说明：权责发生制能够准确反映公司财务状况。但是，鉴于收付实现制操作简单，许多小型企业愿意采用收付实现制。

Accrual Accounting vs. Cash Accounting

权责发生制与收付实现制

Accrual accounting can be contrasted with cash accounting, which recognizes transactions only when there is an exchange of cash. Additionally, cash basis and accrual differ in the way and time transactions are entered.

权责发生制与收付实现制不同，后者仅在收付相关款项的情况下确认交易。此外，收付实现制与权责发生制在交易记录的方式和时间方面有所不同。

Cash Basis of Accounting

收付实现制

Cash accounting uses transactions when payments are made. For example, consider a consulting company that provides a $5,000 service to a client on Oct. 30. The client received the bill for services rendered and made a cash payment on Nov. 25. Under the cash basis method, the consultant would record an owed amount of $5,000 by the client on Oct. 30, and enter $5,000 in revenue when it is paid on Nov. 25 and record it as paid.

收付实现制在收付相关款项的情况下确认交易。比如，一家咨询公司于10月30日向客户提供了服务，费用为5,000美元，客户收到了相关服务账单，并于11月25日支付了现金。如采用收付实现制，咨询公司会记录客户10月30日欠付5,000美元，并于11月25日现金支付后将5,000美元记为收入，标记为已付款。

Accrual Basis of Accounting

权责发生制

In contrast, accrual accounting uses a technique called double-entry accounting. When the consulting company provided the service, it would enter a debit of $5,000 in accounts receivable (debits increase an asset account). When the payment is made on Nov. 25, the consultant credits (credits decrease an asset account) the accounts receivable by $5,000 and credits the service revenues account, a revenue account (credits increase a revenue account ) with $5,000.

相比之下，权责发生制采用的是复式记账法。仍以上述咨询公司为例，咨询公司提供服务后，将5,000美元记入应收账款的借方（资产账户增加）。11月25日支付现金后，咨询公司将5,000美元记入应收账款的贷方（资产账户减少），并记入服务收入账户的贷方（收入账户增加）。

The received capital can then be moved to other accounts, such as free cash, if needed—the company uses the same double-entry method to enter which account the capital came from and is moved to.

然后，在需要的情况下，将收到的资本移至其他账户，比如自由现金，公司同样采用复式记账法记录资本来自哪个账户以及移至哪个账户。

How Do You Explain Accrual to Non-Accountants?

如何向非会计人员解释权责发生制？

Accrual accounting uses the double-entry accounting method, where payments or reciepts are recorded in two accounts at the time the transaction is initiated, not when they are made.

权责发生制采用的是复式记账法，即交易一开始就在两个账户分别记录付款和收款，而不是在收付款时才记录。

What Is the Difference Between Cash Accounting and Accrual Accounting?

收付实现制与权责发生制之间的区别？

Cash accounting records payments and receipts when they are received. Accrual records payments and receipts when services or good are provided or debt is incurred.

收付实现制是在收付款时进行记录。权责发生制是在提供服务或货物或产生债务时记录收付款。

What Are the 3 Accounting Methods?

三种会计核算方法分别是什么？

The three accounting methods are cash basis of accounting, accrual basis of accounting, and a hybrid of the two called modified cash basis of accounting.

三种会计核算方法分别是收付实现制、权责发生制以及上述两种混合后形成的修正收付实现制。

The Bottom Line

总结

Accrual accounting is an accounting method in which payments and expenses are credited and debited when earned or incurred. Accrual accounting differs from cash basis accounting, where expenses are recorded when payment is made and revenues are recorded when cash is received.

权责发生制是一种在赚取收入或发生费用时将收入和费用记入贷方和借方的会计核算方法。权责发生制与收付实现制不同，后者是在付款时记录费用，在收到现金时记录收入。

Accrual accounting uses double-entry accounting, where there are generally two accounts used when entering a transaction. This method is more accurate than cash basis accounting because it tracks the movement of capital through a company and helps it prepare its financial statements.

权责发生制采用的是复式记账法，即通常设有两个账户记录交易。这种方法能够追踪公司的资金流动轨迹，有助于公司编制财务报表，准确度相较于收付实现制更高。